Two IPOs will commence trading next week. Amy places an order to buy 300 shares of IPO A. Zeta places an order to purchase 300 shares of IPO A and 300 shares of IPO B. Both IPOs are priced at $20 a share. Amy is allocated 100 shares of IPO A. Zeta is allocated 100 shares of IPO A and 300 shares of IPO B. At the end of the first day of trading, IPO A is selling for $22.70 a share and IPO B is selling for $18.60 a share. What is the difference in the total profits or losses that Amy and Zeta have as of the end of the first day of trading? a. $120 b. $150 c. $270 d. $420