Earth, Inc. is considering an acquisition of Mass Corp., in which Mass shareholders would receive $70.00 for each share they own. Earth intends to pay for the acquisition in full using its stock. Earth currently has 150 million shares outstanding, each trading at $50.00, while Mass has 35 million shares outstanding, currently valued at $55.00 per share. Earth's net income for the current year is $380 million, while Mass's net income is $85 million. Earth estimates that Mass's net income will increase by 5% as a result of the merger while Earth's net income will remain the same as in the current year.

Question: How many shares will Earth, Inc. have outstanding immediately after the merger is completed (in millions)?

A. 185

B. 199

C. 175

D. 188.5

E. 158.16