All the 100 shares of Xerxes Corporation are owned by Partnership, in which Adam, Brittney, Carlos and David (all unrelated to each other) are equal partners. Wendy, Adams wife, owns all of the 100 shares of Yancy Corporation.

(a) How many shares, if any, of Xerxes Corporation are owned by Adam, Wendy, and Mary (Wendys mother)?

(b) How many shares, if any, of Xerxes are owned by Yancy? Would Yancy constructively own any shares of Xerxes if Wendy owned only 10% of Yancy?

(c) How many shares, if any, of Yancy are owned by Partnership, Brittney, Carlos, David, and Xerxes?