Create a spreadsheet that calculates how much stock a shareholder must have redeemed by a corporation, to qualify as a redemption under Section 302(b)(2), a substantially disproportionate redemption. Start with the shareholder's actual and constructive ownership of stock before the possible redemption and the total outstanding stock of the corporation. The spreadsheet should then calculate the minimum number of shares that must be redeemed by the corporation to meet the three tests.