Mr. Halim's tax rate is 30%. He bought 1,000 shares of Square Pharmaceuticals Limited (SPL) at Tk. 150 each last year. SPL is expected to give Tk. 20 per share as cash dividend soon and if the SPL does so, Mr. Halim would get Tk. 20,000 as cash dividend from the company. If, for some reason, SPL does not pay cash dividends this year and Mr. Halim wants give him home-made dividend of Tk. 20,000 by selling a part of his holding of SPL shares, how many SPL shares Mr. Halim would have to sale if the share price now is Tk. 200 each. By calculating how much capital gains Mr. Halim would be able to generate from the sale find out the after-tax home-made dividends Mr. Halim would get if the flat tax rate on capital gains from shares is 5%