4-18 Constructive Ownership Rules. M, Inc.'s 1,000 shares of stock are owned as follows: Shareholder Shares in D B.. 300 D, B's wife. 190 F, B's brother 80 H, D's mother 70 J, Inc... 110 L, a partnership 120 N, a trust. 130 Total 1,000 Both J, Inc. and L are owned 60% by B and 40% by F. N was established by H for the benefit of B's and D's children, ages 7 and 10. Determine the direct and indirect ownership interest in M, Inc. attributable to each of M's shareholders