The price of a six-month, USD 25 strike price, European call option on a stock is USD 3. The stock price is USD 24. A dividend of USD 1 is expected in three months. The continuously compounded risk-free rate for all maturities is 5% per year. Which of the following is closest to the value of a put option on the same underlying stock with a strike price of USD 25 and a time to maturity of six months?