One person said Aetna’s offer would value Humana at about $230 per share and that a deal could be announced as early as Friday. The offer, if it goes through, would make it the largest deal in the insurance industry, dwarfing Anthem Inc’s (ANTM.N) acquisition of WellPoint in 2004 for $16.6 billion. A $230 per share offer would be at a premium of nearly 23 percent to Humana’s close on the New York Stock Exchange on Thursday.