Internet Ideas, Inc. is offering 35,000 shares in an initial public offering. The underwriters have agreed upon a best efforts offering with an offer price of $36 and a 7 percent spread. The underwriters were able to sell 21,000 shares to the general public. The stock opened at a price of $42 a share on its first day of secondary market trading. How much cash did Internet Ideas, Inc. leave on the table in this offering?

A. $117,180

B. $126,000

C. $130,446

D. $195,300

E. $210,000