1.Which of the following is not related under the constructive ownership rules of 318?

		a. A 40 percent owned corporation.
		b. A brother
		c. A partnership in which the taxpayer owns 20 percent.
		d. a and b.
		e. a, b, and c

2.

Tina and Sam are married. Veronica is Sams mother. Tina owns 50 shares of stock in the DELIA Corporation. Sam is deemed to own ________________ shares of DELIA Corporation and Veronica is deemed to own ____________________ shares of DELIA Corporation.

		a. 50, 50
		b. zero, zero
		c. zero, 50
		d. 50, zero