The Big Firm (which has a value $378 million) is considering acquiring The Small Firm (which has a value $154 million) by paying $268 million for all of its assets. The Big Firm's valuation of the new, more profitable, firm that would be created is that it will be worth $759 million. The synergy expected from the merger of The Big Firm and The Small Firm equals $ million. Put the answer in millions but without "000,000" and