Mooncorp is an industrial company, which has a market capitalization of $3 billion. It has 116 million shares outstanding without any debts. Management has decided to borrow $0.81 billion of debt and use the proceeds to pay cash dividends immediately. Suppose you are a shareholder and you disagree with this decision. Assuming a perfect capital market, you can lend $7000 to undo the effect of this decision. The number of shares you hold is closest to:

a. 902 shares b. 1103 shares c. 271 shares d. 1002 shares