During the discussion of the potential IPO and SS Airs future Mark states that he feels the company should raise 75 million However Renata points out that if the company needs more cash in the near future a secondary offering close to the IPO would be problematic Instead she suggests that the company should raise 90 million in the IPO How can we calculate the optimal size of the IPO What are the advantages and disadvantages of increasing the size of the IPO to 90 million?