Coffee Corporation has 3,400 shares of common stock outstanding. John purchased 700 of the shares. John's uncle owns 100 shares, John's father owns 100 shares; John's former spouse owns 600 shares; John's grand-daughter owns 100 shares; Krol Partnership owns 400 shares. John is a 20% partner in Krol. Gray Corporation owns the remaining 500 shares. John holds 30% of the stock in Gray. Required: a) If John were to engage in a stock transaction that triggered the 318 attribution rules, How many shares of Coffee is John deemed to own? b) How many shares is Krol Partnership deemed to own under 318