The following information is provided about firms in the pharmaceutical industry. All figures are in $000:

Company	MV	EBITDA	Total assets	Total liabilities	Goodwill
Coura	4400	1500	3000	1100	750
Aston	2500	1610	2500	900	450
Baa	3900	1500	2900	850	600
Dech	3300	1960	3200	1250	800

Calculate Baas estimated value based on the tangible book-value method, if in this industry it is common to use a premium of 20%.

A.$8,702

B.$3,900

C.$5,150

D.$9,028

E.None of the above