Fee for a second H1B extension

[gkost]

My wife will be applying for a second H1B extension. She got the H1B and the first extension from a company which was acquired by her current company two years ago. Is her current employer entitled to the reduced fee of $190 based on the fact that he is the owner of the company which sponsored her for the first extension. If yes, what kind of documents should he enclose?
Thanks!