Penn corporation is analyzing the possible acquisition of teller company. both firms have no debt. penn believes the acquisition will increase its total aftertax annual cash flows by $4.1 million indefinitely. the current market value of teller is $98 million, and that of penn is $168.1 million. the appropriate discount rate for the incremental cash flows is 11 percent. penn is trying to decide whether it should offer 45 percent of its stock or $137.9 million in cash to teller's shareholders. what is the cost of the cash alternative?