Agee Storage issued 44 million shares of its $1 par common stock at $20 per share several years ago. Last year, for the first time, Agee reacquired 1 million shares at $18 per share. Assuming that Agee retires shares it reacquires (restores their status to that of authorized but unissued shares), by what amount will Agees total paid-in capital decline if it now reacquires 1 million shares at $23 per share?

(I thought the answer was 21 but that is wrong)