Cour company has earnings per share of $3.67. It has 1.9 million shares outstanding, each of which has a price of $44. You are thinking of buying TargetCo, which has earnings per share of $1.84,1.8 million shares outstanding, and a price per share of $23. You will pay for TargetCo by issuing new shares. There are no expected synergies from the transaction. If companies in the same industry as TargetCo are rading at multiples of 15 times earnings, what would be one estimate of an appropriate premium for TargetCo