UML signs a distribution agreement with UMD and just announced the new agreement of marketing and distribution to sell its products in Canada; several analyses revised their 2016 outlook for UML reflecting the new agreement. The current consensus 2016 earnings per share is $2.19 and the current consensus 12 months target share price is $59,00. UML share prices rose from $25,00 to $37,00 after the new agreement was announced. The cost of equity is 13.5%. Moonn calculated the Net Present Value of Growth Opportunities (NPVGO) that reflected in the company's share price after the agreement was announced close to:

A- $59.48

B- $39.19

C- $20.78