In a spectrophotometer set at the λmax of a sample the value of P0 (with the solvent) was found to be 85.4 using cuvettes of 2.00 cm path length. The value of P for a solution of the sample having a concentration of 1 × 10^4 M was measured in the same cuvette and was found to be 20.3. Calculate the molar absorptivity of the sample.