A fixed-income money manager has a bond portfolio of BB+ corporate bond with market value $100 million and a duration of 4.48 years. The manager wishes to cross-hedge the bond portfolio against interest rate risk. There is a futures contract on a portfolio of AAA bonds available which the manager decides is the best hedge. The portfolio of AAA bonds has a value of $28,530 and a maturity of 5.89 years. How many short futures contract should the manager enter into for a hedge against the market moves for the BB+ corporate bond portfolio