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. By means of a table, show how the payoff function of the shareholder of firm B with these CVR is equivalent to positions on financial options with different exercise price.