Marti owns 300 shares of ABC stock with a current value of $26 a share. The firm just issued one right for each of the 14,200 shares outstanding. The purchase of a share through the offering requires four rights plus $23. Assume Marti decides to sell her rights. All else constant, Marti will have ___ in cash and stock valued at ____ once the rights offering is completed.

A) $380; $7,600

B) $180; $7,620

C) $60; $7,920

D) $240; $7,740

E) $220; $7,760