Firm A and Firm B are all-equity firms. Genesis has 39,000 shares outstanding at a market price of $42.40 a share while Firm B has 68,000 shares outstanding at a price of $33.20 a share. Firm A is acquiring Firm B for $2,450,000 in cash. The incremental value of the acquisition is $376,000. What is the net present value of acquiring Firm B to Firm A?

		$166,600
		$172,400
		$183,600
		$191,400
		$203,600