Calculate value created $/($destroyed$)$ for the acquirer.

$\backslash$table$[[$Present vatue of synergies,$450\mathrm{.}0],[$Offer share price,$62\mathrm{.}5],[$Share price per deal,$58\mathrm{.}6],[$Basic shares outstanding, m$,240\mathrm{.}0],[$Diluted shares outstanding, m$,250\mathrm{.}0]]$

$450\mathrm{.}0$

$(525\mathrm{.}0)$

$(486\mathrm{.}0)$

$446\mathrm{.}1$