Firm A is planning on merging with Firm B. Firm A currently has 95,000 shares of stock outstanding at a market price of $29.90 a share. Firm B has 48,000 shares outstanding at a price of $23.60 a share. The merger will create $300,000 of synergy. How many of its shares should Firm A offer in exchange for all of Firm Bs share if it wants its acquisition cost to be $1,270,000?

		39,860
		40,172
		40,456
		40,974
		41,380