You are providing fourth quarter investment recommendations for key US-based clients, and have prepared the market information contained in the table below. 1223.14 Level of NASDAQ 100 Index Level of S&P 500 Index 984.03 Level of S&P/Barra Growth Index 496.24 Level of S&P/Barra Value Index 484.28 Price of December S&P500 Index futures contract $ 245,750 Price of December S&P/Barra Growth Index futures $ 117,475 contract Price of December S&P/Barra Value Index futures $ 120.875 contract 1.23 Beta of S&P/Barra Growth Index futures contract Beta of S&P/Barra Value futures contract 0.91 $ 106,906 Price of December U.S. Treasury-bond futures contract Modified duration of U.S. Treasury-bond futures 6.87 Client B's portfolio holds $40 million of US large-cap value stocks with a portfolio beta of 1.06. This client wants to shift $22 million from value to growth stocks with a target beta of 1.21. You determine that this shift will be implemented using S&P/Barra Growth and S&P/Barra Value futures contracts. When implementing the shift from value to growth stocks for Client B, the number of S&P/Barra Growth futures contracts you buy will be closest to: O 170 O 177 O 197 184 0 209