show the workings please

22. During June 20X5, Cassius Ltd acquired all the issued capital of Cicero Ltd in exchange for 1,000,000 shares with a market value of $10 per share, $5 000 000 cash payable on June 30 20X5 plus a further $6 050 000 payable on June 30 20X7 Assume an interest rate of 10%. A consultation fee of $1 000 000 was paid to an independent firm for their assistance in the acquisition. A special department was set up in Cassius Ltd to oversee the acquisition and the estimated costs of this department that were reliably attributable to the acquisition amounted to $300 000 The cost of acquisition was (rounded to the nearest $1 000): a) $21 000 000. b) $22 350 000. c) $22 050 000. d) $21 300 000