Mirage is planning on merging with Pinnacle. Mirage currently has 80,000 shares of stock outstanding at a market price of $78 a share. Pinnacle has 28,000 shares outstanding at a price of $46 a share. The merger will create $285,000 of synergy. How many of its shares should Mirage offer in exchange for all of Pinnacle's share if it wants its acquisition cost to be $1,416,800?
Option 1 : 17,683
Option 2 : 17,645
Option 3 : 17,721
Option 4 : 17,757
Option 5 : 17,793