问题如下：
5. The fair acquisition price of High Tech using the comparable transaction approach is closest to:
选项：
A. $35.22.
B. $40.86.
C. $41.31.
解释：
B is correct.
The fair acquisition price is $40.86. First, calculate the relative valuation ratios based on the acquisition price for the three comparable transactions and their means.
Then apply the means to the valuation variables for High Tech to get the estimated acquisition price for High Tech based on the comparable transactions.
The mean estimated acquisition stock price is (39.22 + 42.39 + 40.98)/3 = $40.86.
总是分不清何时用可比公司的数据，何时用近期交易的公司数据，何时用并购价格，何时用当前价格，还有并购前的价格
