Arthur owns all 90 shares of Class A voting common stock and all 90 shares of Class C nonvoting common stock of ClayCo. Bill owns all 10 shares of Class B voting common stock and all 10 shares of Class D nonvoting common stock of X. Does Arthur control ClayCo under 368(c)? Can ClayCo make a Subchapter S election? What if the charter of ClayCo is amended so that Class D shares have 1/ 10 vote per share?