问题如下：
Company A is acquiring Company B by paying $350 million in cash. The relevant information is shown in the following table. What`s the gain to Company B from the merger transaction?
选项：
A.$50 million
B.$150 million
C.$300 million
解释：
A is correct.
考点：Evaluating a Merger Bid
解析：对于B公司来说收益就是收购溢价，即收购方支付的总对价和B公司原价值之差。Gain = $350 – $15*20 = $50 million。
B是收购标的，gain应该是B的股东的，B应该无gain吧
