I need a clear solution to this question with clear steps, please

On November 1, the fund manager of a USD 60 million US mid-to-large cap equity portfolio, considers locking in the profit from a recent market rally. The S\&P 500 Index is trading at 2,110 . The S\&P 500 Index futures with a multiplier of 250 is trading at 2,120 . Instead of selling the holdings, the fund manager would rather hedge two-thirds of the market exposure over the remaining 2 months. Given that the correlation between the equity portfolio and the S\&P 500 Index futures is 0.89 and the volatilities of the equity portfolio and the S\&P 500 futures are 0.51 and 0.48 per year, respectively, what position should the manager take to achieve the objective? A. Sell 71 futures contracts of the S\&P 500 Index B. Sell 103 futures contracts of the S\&P 500 Index C. Sell 148 futures contracts of the S\&P 500 Index D. Sell 167 futures contracts of the S\&P 500 Index