The Irving Corporation's stock trades currently at ( $ 20 ) per share with 10 million shares outstanding. Irving Corporation has four main business units. Units A & B are longstanding businesses that have been operated by the corporation for decades. Managers estimate that Unit A and B would otherwise have ( $ 750k ) of additional distribution costs if they be operated independent of one another. Moreover, managers estimate that roughly ( $ 500k) of Unit B's total profit can be attributed to customer contracts generated through collaboration between its sales force and the sales force of Unit A.  Five years ago, Irving Corporation embarked upon two acquisitions in an unrelated diversification spree. Irving acquired Business Units C and D at that time. Now, in 2019, some hedge fund analysts have begun advocating for a breakup of the firm, arguing that the Irving's unrelated diversification strategy has not been successful. These analysts have argued that the whole is not worth the sum of the parts.  Here are the data regarding the net income of each business unit, as well as the average ( P / 1 ) multiple for comparable companies with whom these units compete. 

 What is your recommendation for this firm? Do you agree with the hedge fund analysts?