Company B is willing to be acquired by Company A at a price of $13 per share in either stock or cash. Company A has 4,000,000 shares outstanding that sell for $80 each. Company B has 3,000,000 shares outstanding that sell for $11 each. Neither company has debt. The expected synergistic value of the proposed acquisition is $6,000,000. What is the value of Company B to Company A?