1. Corporation Z has 100 shares of stock issued and outstanding, owned by the following: Shareholder Shares 10 10 R's wife 10 R's son R's mother 10 R's brother R's uncle Partnership X (R is a 10% partner Corporation A (R is a 40% shareholder) Corporation B (R is a 50% shareholder) Corporation C(R is an 80% shareholder) 100 Neither R's relatives nor the partnership or the corporations are partners in X or shareholders in A, B, or C. Under the constructive ownership rules for Sec. 302 stock redemptions, what percentage of stock is R considered to own? A. 54% B. 58% C. 64% D. 74%