BuyCo is purchasing SellCo, and paying in shares. BuyCo has a share price of $47, with 14 million shares outstanding. SellCo has a share price of $16, with 13 million shares outstanding. If the merger will create synergies with an NPV of $35 million dollars, and SellCo will not sell unless they get 0.4 of the synergies, how many shares in the merged form should Buy Co offer SellCo's equity holders in payment