All the 100 shares of Xerxes Corporation are owned by Partnership, in which A, B, C and D (all unrelated to each other) are equal partners. W, As wife, owns all of the 100 shares of Yancy Corporation.

(a) How many shares, if any, of Xerxes Corporation are owned by A, W and M (Ws mother)?

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

(c) How many shares, if any, of Yancy are owned by Partnership, B, C, D and Xerxes?