The Closed fund is a closed-end investment company with a portfolio currently worth $270 million. It has liabilities of $3 million and 4 million shates outstanding Required: o. What is the NAV of the fund? (Round your answer to 2 decimal places.) b. If the fund sells for $63 per share, what is its premium or discount as a percent of NAV? (Input the omount os o positive value. Do not round your intermediate colculations. Round your answer to 2 decimal places.)