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Rory Restaurant Management has a market value of $684,000 while Twylas market value is $76,000. Rory just acquired Twylas for $85,000 cash. If the merger

Rory Restaurant Management has a market value of $684,000 while Twylas market value is $76,000. Rory just acquired Twylas for $85,000 cash. If the merger creates $23,000 of synergy, what is the net present value of the acquisition?

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