Penn Corporation is analyzing the possible acquisition of Teller Company. Both firms have no debt. Penn believes the acquisition will increase its total aftertax annual cash flows by $4.5 million indefinitely The current market value of Teller is $122 million, and that of Penn is $184.5 million. The appropriate discount rate for the incremental cash flows is 10 percent. Penn is trying to decide whether it should offer 44 percent of its stock or $152.9 million in cash to Teller's shareholders. What is the cost of the cash alternative