4-15 Entity to Owner Attribution. C Corporation has 100 shares outstanding, owned as shown below. L.. Shareholder Partnership A (L is a 10% partner).. Partnership B (L is a 60% partner). Corporation X (L is a 10% shareholder). Corporation Y (L is a 60% shareholder). Shares 20 222228 100 Under the constructive ownership rules of 318, how many shares of stock is L deemed to own