Firm A is analyzing the possible acquisition of Firm B. Neither firm has debt. The forecasts of Firm A show that the purchase would increase its annual after tax cash flow by $350,000 indefinitely. The current market value of Firm B is $8,800,000. The current market value of Firm A is $20,300,000. The appropriate discount rate for the incremental cash flows is 6%. Firm A is trying to decide whether it should offer 24% of its stock or $12,000,000 in cash for Firm B. What is the NPV to Firm A if they offer $12,000,000 for Firm B? Round the NPV to firm A to two decimals (e.g. 22.05) and the unit is ($).