British gambling firm Entain said on Tuesday that U.S. fantasy sports betting company DraftKings had made a takeover proposal that valued it at $22.4 billion. Under its current proposal, DraftKings plans to offer 28 pounds per Entain share, representing a premium of 46.2 percent to the UK firm’s Monday close. Entain said it had earlier rejected a proposal from DraftKings to buy the company for 25 pounds ($34.15) per share. Entain’s shares closed up 18 percent as the companies confirmed the approach, which would give the U.S. firm access to the Ladbrokes Poker and bwin online betting brands. Shares of DraftKings were down 0.6 percent in extended trading after closing 7.4 percent lower at $52.77. DraftKings’ takeover proposal comes after Entain had rejected an $11 billion offer from U.S.-based MGM Resorts International in January, saying it undervalued the company, but analysts expect MGM to return with a new bid as …