Carsen's Centre, Inc. has $2.85 million in net working capital. The firm has fixed assets with a book value of $30.09 million and a market value of $31.68 million. Krystal's is buying Carsen's Centre, Inc. and have recorded a goodwill of $1.57 million as a result of the acquisition. What is the price paid for the merger by Krystal?

a. $32.96 million b. $36.10 million c. $34.51 million d. $31.37 million e. $30.20 million