The Glass Works has a market value of $336,000. Creative Pottery has 23,800 shares of stock outstanding at a price per share of $37. Creative Pottery is acquiring The Glass Works in exchange for 9,200 shares of Creative Pottery stock. The merger is expected to create $24,000 of synergy. What is the NPV of the acquisition?

A) $14,136

B) $5,701

C) ?$11,407

D) $19,600

E) $24,608