BJT Corporation is owned 40 percent by Bill, 30 percent by Jack, and 30 percent by the Trumpet Partnership. Bill and Jack are father and son. Jack has a 10 percent interest in Trumpet Partnership. What is Jacks total direct and constructive ownership of BJT Corporation under Section 267?

a.30 percent.

b.100 percent.

c.73 percent.

d.70 percent.

e.33 percent.