Cisoft is a highly profitable technology firm that currently has $7 billion in cash. The firm has decided to use this cash to repurchase shares from investors, and it has already announced these plans to investors. Currently, Cisoft is an all-equity firm with 2 billion shares outstanding. These shares currently trade for $14 per share. Cisoft has issued no other securities except for stock options given to its employees. The current market value of these options is $5 billion. a. What is the market value of Cisoft's non-cash assets? b. With perfect capital markets, what is the market value of Cisoft's equity after the share repurchase? What is the value per share