The total after-tax pro-forma adjustment to Amazon's net earnings is expected to be:

A) ($31,109)

B) ($44,442)

C) $57,774

D) ($22,711)

S DEROGUESMOness otherwise Saito Acquisition Assumptions Acquisition of Facebook by Amazon PP&E, Goodwill and Other Intangibles Assumptions Total Book Value of PP&E, Goodwill and Other Intangibles FMV of PP&E Goodwill and Other Intangibles FMV of PP&E, Goodwill and intangibles Attributed to Depreciable Property FMV of PP&E, Goodwill and Intangibles Attributed to Non-Depreciable Property Average Amortization Period (Years) $71,505 $766,981 71.50% 28.50% 13.5 Years Debt Assumptions Debt issued for acquisition of Facebook Interest on New Debt Term of New Debt New Debt Financing Fees $187,038 4.0% 10 Years 0.5% Other Assumptions Other Transaction Costs Effective Tax Rate Amazon Net Earnings Facebook Net Earnings $20 30.0% $23,688 $30,133 Question Information) S DEROGUESMOness otherwise Saito Acquisition Assumptions Acquisition of Facebook by Amazon PP&E, Goodwill and Other Intangibles Assumptions Total Book Value of PP&E, Goodwill and Other Intangibles FMV of PP&E Goodwill and Other Intangibles FMV of PP&E, Goodwill and intangibles Attributed to Depreciable Property FMV of PP&E, Goodwill and Intangibles Attributed to Non-Depreciable Property Average Amortization Period (Years) $71,505 $766,981 71.50% 28.50% 13.5 Years Debt Assumptions Debt issued for acquisition of Facebook Interest on New Debt Term of New Debt New Debt Financing Fees $187,038 4.0% 10 Years 0.5% Other Assumptions Other Transaction Costs Effective Tax Rate Amazon Net Earnings Facebook Net Earnings $20 30.0% $23,688 $30,133 Question Information)