find the net price at first and second option

You are negotiating with your underwriters in a firm commitment offering of 9 million primary shares. You have two options: set the IPO price at $24.00 per share with a spread of 6%, or set the price at $23.40 per share with a spread of 3%. Which option raises more money for your firm? The net price to the firm f the first option is $ (Round to the nearest cent.)