Martin Company is a regular C corporation whose outstanding stock (all voting shares) is owned as follows (none of the individuals are relatedr: ivuke wants to reduce nis ownership in the company and have the redemption qualify as a sale (exchange) rather than be treated as a dividend. Mike wants you to calculate the number of shares Martin needs to buy back from him in order for the redemption to qualify as a sale. Please calculate the minimum number of shares Martin needs to buy from Mike (You must show the equation to receive credit). Please ROUND your decimals to the nearest three places