ABCs market cap is $5,466. This includes cash of $448. The firm has 295 shares outstanding. ABC uses its cash to pay a dividend. If a retired man has 71 shares, and needs a total of $249 to cover his rent, how many shares must he sell to raise the money (include the dividends she receives as part of the money he can put towards her rent). (Assume the man uses Robinhood and could sell fractional shares.)