We need just two tables for 1NF.
T1: {A11, A12, A13}
T2: {A21, A22, A23, A11}
A23 being multi-valued, {A21, A23} becomes the key for T2 as we need to repeat multiple values corresponding to the multi-valued attribute to make it 1NF. But, this causes partial FD A21 -> A22 and makes the table not in 2NF. In order to make the table in 2NF, we have to create a separate table for multi-valued attribute. Then we get
T1: {A11, A12, A13} - key is A11
T2: {A21, A22, A11} - key is A21
T3: {A21, A23} - key is {A21, A23}
Here, all determinants of all FDs are keys and hence the relation is in BCNF and so 3NF also. So, we need minimum 3 tables.