Art, Betty, and Cora are equal partners in ABC Partnership. ABC Partnership and Betty are the only two shareholders in Angel, Inc., with direct ownership of 60% and 40%, respectively. Based upon the constructive-ownership rules for stock redemptions, what are ABC's and Betty's percentages of constructive ownership of Angel? ABC Betty A. ABC 100% Betty 40% B. ABC 100% Betty 100% C. ABC 100% Betty 60% D. ABC 60% Betty 60%