Taylor's Hardware is acquiring The Corner Store for $48,000 in cash. Taylor's has 2,400 shares of stock outstanding at a market value of $22 a share. The Corner Store has 1,200 shares of stock outstanding at a market price of $21 a share. Neither firm has any debt. The incremental value of the acquisition is $4,100. What is the value of Taylor's Hardware after the acquisition? $34,100 $21,600 $69,800 $31,200 $30,000