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.
这道题和上一道题问的acquisition price有什么区别吗？考试如果没有特指用哪个ratio，那是应该用上一道题的takeover premium算还是这道题的另外三个ratio？
