Suppose you have the following information concerning an acquiring firm (A) and a target firm (B). Neither firm has any debt. The incremental value of the acquisition is estimated to be $250,000. Firm B is willing to be acquired for $540,000 worth of Firm A's stock. Firm A Firm B Number of Shares 50,000 18,000 Price per Share $50.00 $22.50 What is the NPV of acquiring Firm B? Select one:

A. $162,015 B. The NPV is negative C. $102,120 D. $94,588 E. $118,156