Penn Corp. is analyzing the possible acquisition of Teller Company. Both believes the acquisition will increase its total aftertax annual cash flow by $922,173.42 indefinitely. The current market value of Teller is $27,313,806 and that of Penn is $64,563,833. The appropriate discount rate for the incremental cash flow is 15.16%. Penn is trying to decide whether it should offer 33% of its stock or $35,866,361 in cash to Teller's shareholders. What is the NPV of the stock offer?