Use the following data to answer this question.

It is January $1,2017$ and Pegasus is contemplating the acquisition of competitor Chimera. The following details are available $($$ in millions except per share data$)$:

January $1,2017($$ in millions$)$ Pegasus Chimera

GAAP revenue $$150\mathrm{.}40$ $$112\mathrm{.}00$

GAAP net income $$14\mathrm{.}04$ $$9\mathrm{.}92$

Tax rate $40\%35\%$

Assume all activities below occur on January $1,2017$:

You also obtained the following transaction$-$related data:

Offer value $$132\mathrm{.}0$ million in cash

Sources of funds $50\%$ of the offer value funded using Pegasus$$s cash reserve, currently generating a $1\%$ annual return. Remainder of the funds needed to complete the deal raised via a new $5-$year debt issuance at $5\%$ annual interest rate.

Refinanced debt Chimera has $$5$ million in debt outstanding at $4\%$ annual interest which will be refinanced as part of the acquisition

Transaction fees $$2$ million pretax

Financing fees $$1$ million pretax

Cost synergies $$2$ million pretax. Apply the acquirer$$s tax rate on the cost synergies.

Revenue synergies $$1$ million in additional revenue due to cross selling opportunities. Assume revenue synergies are subject to the acquirer$$s standalone tax rate and profit margin.

Goodwill $$20$ million

Asset write ups None

What is the sum of all Pro forma Pre$-$tax Income acquisition adjustments pertaining to fees?

$-0\mathrm{.}60$

$-1\mathrm{.}00$

$-2\mathrm{.}00$

$-2\mathrm{.}20$

$-3\mathrm{.}00$