Firm A is planning on merging with Firm B. Firm A will pay Firm B's stockholders the current value of their stock in shares of Firm A. Firm A currently has 4,500 shares of stock outstanding at a market price of $40 a share. Firm B has 2,100 shares outstanding at a price of $20 a share. The after-merger earnings will be $8,200. What will the earnings per share be after the merger? A) $1.48 B) $1.39 C) $1.42 D) $1.35 E) $1.51