Jupiter Corporation has 250 shares of stock outstanding as follows: Name Shares Simon (an individual) 65 APB Partnership (Simon is a 20% partner) 45 ABC Partnership (Simon is a 70% partner) 40 Silver Corporation (Simon is a 30% shareholder) 50 Gold Corporation (Simon is a 60% shareholder) 50 Total 250 How many shares is Simon deemed to own under the Sec. 318 attribution rules