Firm A has 1 million shares outstanding, and it is currently trading at $60 per share. Firm B has 800,000 shares outstanding, and it is currently trading at $21 per share. Firm A can acquire Firm B for $17,000,000 in the form of either cash or stock. Assume that the synergy value of the deal is $1,200,000. What is the price per share of the post- merger firm if A acquires B by cash? A) $59.80 B) $61.00 C) $54.90 D) $33.89 E) $58.60