问题如下：
4. Based upon the premium on a recent comparable transaction, Logan’s best estimate of the takeover premium for Durtech is closest to:
选项：
A. 19.9%.
B. 23.9%.
C. 35.8%.
解释：
B is correct.
A comparable transaction sells for premium of 55/44.4 – 1 = 23.9%.
为什么没有考虑 one year trailing EPS1.25对收购对价的影响，感觉EPS是使收购对价高于实际水平