westrock company notes to consolidated financial statements 2014 ( continued ) our results of operations for the fiscal years ended september 30 , 2019 , 2018 and 2017 include share-based compensation expense of $ 64.2 million , $ 66.8 million and $ 60.9 million , respectively , including $ 2.9 million included in the gain on sale of hh&b in fiscal 2017 . share-based compensation expense in fiscal 2017 was reduced by $ 5.4 million for the rescission of shares granted to our ceo that were inadvertently granted in excess of plan limits in fiscal 2014 and 2015 . the total income tax benefit in the results of operations in connection with share-based compensation was $ 16.3 million , $ 19.4 million and $ 22.5 million , for the fiscal years ended september 30 , 2019 , 2018 and 2017 , respectively . cash received from share-based payment arrangements for the fiscal years ended september 30 , 2019 , 2018 and 2017 was $ 61.5 million , $ 44.4 million and $ 59.2 million , respectively . equity awards issued in connection with acquisitions in connection with the kapstone acquisition , we replaced certain outstanding awards of restricted stock units granted under the kapstone long-term incentive plan with westrock stock options and restricted stock units . no additional shares will be granted under the kapstone plan . the kapstone equity awards were replaced with awards with identical terms utilizing an approximately 0.83 conversion factor as described in the merger agreement . the acquisition consideration included approximately $ 70.8 million related to outstanding kapstone equity awards related to service prior to the effective date of the kapstone acquisition 2013 the balance related to service after the effective date will be expensed over the remaining service period of the awards . as part of the kapstone acquisition , we issued 2665462 options that were valued at a weighted average fair value of $ 20.99 per share using the black-scholes option pricing model . the weighted average significant assumptions used were: .
what was the value of the restricted stock units awarded in the mps acquisition? ( $ )
in connection with the mps acquisition , we replaced certain outstanding awards of restricted stock units granted under the mps long-term incentive plan with westrock restricted stock units . no additional shares will be granted under the mps plan . the mps equity awards were replaced with identical terms utilizing an approximately 0.33 conversion factor as described in the merger agreement . as part of the mps acquisition , we granted 119373 awards of restricted stock units , which contain service conditions and were valued at $ 54.24 per share . the acquisition consideration included approximately $ 1.9 million related to outstanding mps equity awards related to service prior to the effective date of the mps acquisition 2013 the balance related to service after the effective date will be expensed over the remaining service period of the awards . stock options and stock appreciation rights stock options granted under our plans generally have an exercise price equal to the closing market price on the date of the grant , generally vest in three years , in either one tranche or in approximately one-third increments , and have 10-year contractual terms . however , a portion of our grants are subject to earlier expense recognition due to retirement eligibility rules . presently , other than circumstances such as death , disability and retirement , grants will include a provision requiring both a change of control and termination of employment to accelerate vesting . at the date of grant , we estimate the fair value of stock options granted using a black-scholes option pricing model . we use historical data to estimate option exercises and employee terminations in determining the expected term in years for stock options . expected volatility is calculated based on the historical volatility of our stock . the risk-free interest rate is based on u.s . treasury securities in effect at the date of the grant of the stock options . the dividend yield is estimated based on our historic annual dividend payments and current expectations for the future . other than in connection with replacement awards in connection with acquisitions , we did not grant any stock options in fiscal 2019 , 2018 and 2017. .