Matthew and Helen own 340 and 300 shares, respectively, of Stand Up Corporation stock, which represent all the shares outstanding. The current market value per share is $26. Stand Up needs capital to expand its operations, and Helen is willing to contribute to Stand Up silver bullion against which the corporation can borrow operating funds. Helen purchased the bullion 12 years ago, when its cost was a fraction of its current market value.

How many additional shares must Helen receive in exchange for the bullion to avoid recognizing a gain?

	What value of silver bullion should she contribute to Stand Up in exchange for additional shares?