NSEA Corp. stock, which pays no dividends, is trading at $81 per share spot. The risk-free interest rate is 12.56% per year compounded continuously. In the past, Michael and Victoria entered into a forward contract on the stock with a delivery price of $222 that now matures in 323 days. Victoria and Napoleon are discussing the possibility of Napoleans taking over Victorias short position in the contract.

Find the appropriate payment per share; make the answer positive if Victoria should pay or negative if Napoleon should pay.