Suppose Firm A is worth $500 million and has 2 million shares outstanding, and Firm B is worth $100 million as a standalone company and has 1 million shares outstanding. Firm A estimates that a merger with Firm B can generate $50 million synergy. If Firm B decides to sell the company at $125 million and agrees that Firm A purchases Firm B with common stock, how many shares that Firm A needs to issue to the shareholders of Firm B