Ed has decided to retire and cmpletely terminate his interest in hs closely held business. He currently owns 60% of the coporation, while his som owns the remaining 40%. His son received his 40% more than 20 years ago as a gift frm his father. If Ed's shares are completely redeemed without a wavier, what percentage of the corporation is ed deemed to own? A. 100% before and 0% after redemption B. 100% before and 100% after redemption c. 60% before and 0% after redemption D. 60% before and 40% after the redemption