Assume a $100 million AUM Convertible fund manager enters into the following trades at the beginning and end of the year. Bought a Zero-Coupon Convertible Bond with a FACE value of $500 million and a price of 85 has with 4 years to maturity, a market yield on straight of 7%, share price of $25, $0.10 annual dividend, a borrow fee of 1%, a conversion ratio of 30:1 and a delta value of .50. Current bond price is 92 and share price is $28. What is the market value of shares to be sold short at the beginning of the year to have a portfolio that is delta neutral?