ABC Corporation is owned 30 percent by Andy, 30 percent by Barry, 20 percent by Charlie, and 20 percent by Uptown Corporation. Uptown Corporation is owned 90 percent by Charlie and 10 percent by an unrelated party, Barry and Charlie are brothers. Answer each of the following questions about ABC under the constructive ownership rules of Section 267: What is Andy's constructive ownership percentage under Section 267? What is Barry's constructive ownership percentage under Section 267? What is Charlie's constructive ownership percentage under Section 267? If Andy sells property to ABC for a $6,000 loss, what amount of that loss can be recognized for tax purposes (before any annual limitations)