Corp $x$ has $100$ shares and is owned by $5$ shareholders $($each shareholder has $20$ shares$)A,$

$B,C,D$ and $E.$

Shareholder A is an individual and is married to Shareholder B

Shareholder $C$ is an individual and the daughter of A and $B$

Shareholder D is the mother of Shareholder B

Shareholder E is a corporation; Shareholder B owns $30\%$ of the stock of Shareholder E and

D owns $30\%$ of the stock of Shareholder E

Applying the rules of Section $318,$ determine how many shares of stock are owned by:

A:

C:

D:

E :

Describe in detail with references to the code section how you determined your

calculations: