a shareholder of the Company, recently encounters financial difficulties because of the COVID 19 pandemic and wants the Company to buy back his shares (he owns 20% of the shares of the Company) with payment to be made from the Company's issued share capital. Calvin does not agree to the buy-back proposal since he believes that it is illegal. QBy reference to the relevant case law and/or legislation, advise Calvin on how the Company could buy back Ethan's 20% shares