Firm A is contemplating acquiring firm B by stock payment. In order to comfort the shareholders of firm B, firm A provides contingent value rights (CVR) to shareholders of firm B: each newly issued share of firm A will receive a cash payment equal to the difference between $28 and the stock price of firm A one year after deal closing, up to a maximum of $2.80.

How much will shareholder of firm B receive from firm A if firm A stocks end up trading at $26.80 per share one year after deal closing?