Acme Corporation has 1,000 shares outstanding. Joan and Bill are married, and each of them owns 20 shares of Acme. Joan and Bills daughter, Shirley, also owns 20 shares of Acme. Joan is an equal partner with Jeri in the J&J partnership, and this partnership owns 40 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?