he manager of Cloudustries is trying to boost its stock prices, which is currently $22 per share, through a recapitalization. Cloudustries has 64 million shares outstanding without any debt. Cloudustries has had consistently stable earnings, and pays a 30 % tax rate. The manager plans to borrow $128 million on a permanent basis and use the borrowed funds to repurchase outstanding shares. If the share price increases upon announcement and before the recapitalization, the number of shares that Cloudustries repurchases in the recapitalization would be closest to: