and Elana own $380$ and $160$shares$,$ respectively, of Manchester Corporation$$ stock, which represent all the shares outstanding. The current market value per share is $ $26.$ Manchester needs capital to expand its$$ operations, and Elana is willing to contribute to Manchester silver bullion against which the corporation can borrow operating funds. Elana purchased the bullion $12$ years$$ ago, when its cost was a fraction of its current market value.