Crow Corporation has 800 shares of common stock outstanding. Ted owns 300 shares. Ted's mother owns 100 shares. Ted's sister in law owns 80 shares, and Ted's own niece owns 120 shares. Bluebird Corporation owns 100 shares. Ted owns 70% of the stock in Bluebird Corporation. In applying the 318 stock attribution rules, how many shares does Ted own in Crow Corporation?

a. 300

b. 400

c. 470

d. 550