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43. Max Company has four shareholders. Sam Jones owns 200 shares, Paul Jones (Sams brother) owns 100 shares, Robert Edwards (Sams uncle) owns 100 shares

43. Max Company has four shareholders. Sam Jones owns 200 shares, Paul Jones (Sams brother) owns 100 shares, Robert Edwards (Sams uncle) owns 100 shares and Sarah Jones (Sams daughter) owns 100 shares. In determining ownership for a redemption under Code Sec. 302(b)(1) and (2), how many shares will Sam own directly and indirectly?

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