Keith and Elaine own 380 and 100 shares, respectively, of Stand Up Corporation stock, which represent all the shares outstanding. The current market value per share is $24. Stand Up needs capital to expand its operations, and Elaine is willing to contribute to Stand Up silver bullion against which the corporation can borrow operating funds. Elaine purchased the bullion 12 years ago, when its cost was a fraction of its current market value.

How many additional shares must Elaine receive in exchange for the bullion to avoid recognizing a gain?