A firm is valued at $171, including $59 of cash. The firm is 27% debt financed and the remainder equity. Rather than pay the cash to shareholders, management decides to overpay for an acquisition. (This will increase firm revenues and management will get a nice bonus.) The firm uses $46 cash to buy $31 of corporate assets. (It overpaid for the assets.) What is the percentage decline in the value of the shareholders' claim? Give your answer to the nearest 0.1%.