Acme Corporation has $1,000$ shares outstanding. Joan and Bill are married, and each of them owns $50$ shares of

Acme. Joan and Bill's daughter, Shirley, also owns $50$ shares of Acme. Joan is an equal partner with Jeri in the

J&J partnership, and this partnership owns $60$ shares of Acme. Jeri is not related to Joan or Bill. How many

shares of Acme is Shirley deemed to own under the stock attribution rules?

Answer is complete but not entirely correct.