The All$-$Star Basic Value Fund's portfolio is valued at $$360$ million. The fund has liabilities of $$19$ million, and the fund's net asset value is $16,700,000$ What is the fund's number of shares outstanding?

Multiple Choice

$20\mathrm{.}42$ million

$22\mathrm{.}46$ million

$17\mathrm{.}36$ million

$16\mathrm{.}41$ million

$21\mathrm{.}49$ million