Firm Q is being acquired by Firm S in exchange for shares of Firm S stock. The incremental value of the acquisition is $3,600. Firm Q has 2,400 shares of stock outstanding at a price of $18 a share. Firm S has 3,500 shares of stock outstanding at a price of $27 a share. What is the net present value of the acquisition given that the actual cost of the acquisition using company stock is $41,708? A. $1,280 B. $1,492 C. $3,807 D. $4,311 E. $5,092