hil owns 80 of the 100 outstanding shares of B Corp., while the remaining shares are owned by unrelated arties. He also owns 90 of the 100 outstanding shares of S Corp. During the year, Phil sold 40 shares of B to S or $30,000. In applying the rules governing redemptions through related corporations, what percentage is Phil deemed to own immediately after the sale? O A. 4096 O B. 72% C. 76% D. 80%