Constructive Ownership Rules. M, Inc.'s 1,000 shares of stock are owned as follows: Shareholder Shares in D B. D, B's wife. F, B's brother 300 190 80 H, D's mother 70 J, Inc.. L, a partnersp N, a trust.. 110 120 130 Total 1,000 Both J, Inc. and L are owned 60% by B and 40% by F. N was established by H for the benefit of B's and D's children, ages 7 and 10. Determine the direct and indirect ownership interest in M, Inc. attributable to each of M's shareholders.