Suppose that you expect JPM stock to pay a dividend of $1.50 in a year, and a year later you expect that the company will go out of business and issue a liquidating dividend of $60. The risk-free rate is 4%, the beta of JPM stock is 0.8, and you estimate that the expected return on the market portfolio is 14%. Instead of these two payments, suppose that you prefer equal amounts over the next two years. Which of the following is closest to what these two payments would be?