Currently, their Aegis Shield disperses 30% of an attack due to the influence of the Authority of the pathway that they are in possession of, so only 54.6 of the 78 units of attack will impact the Aegis Shield.
Normally, an attack of 54.6 units will require them to expend 54.6 units of spiritual energy to block. But since their Aegis Shield has a mastery of 30% and it will reduce energy expenditure by half of its mastery, they will only have to expend 46.41 units of spiritual energy to block the attack.
After all of these are done, their rank 2 Reflector Shield will take effect too. Since they have only mastered the Reflector Shield up to 20%, they will only be able to reflect 15.6 units of the 78 units attack back onto the attacker.