I know B is the correct answer, but can you explain why?

3. Brenda owns 900 shares of Eagle Corporation stock at a time when Eagle has 1,500 shares of stock outstanding. The remaining shareholders are unrelated to Brenda. What is the minimum number of shares Eagle must redeem from Brenda so that the transaction will qualify as a disproportionate redemption?

a.	180 shares.
b.	347 shares.
c.	375 shares.
d.	720 shares.
e.	None of the above.