Keshia owns 200 shares in Parakeet Corporation. Keshia has a 30% beneficiary interest in her deceased grandmother's estate. The estate owns 400 shares in Parakeet Corporation. None of the other beneficiaries of the estate owns stock in Parakeet. In applying the 318 attribution rules: The estate owns 400 shares. No response is correct. The estate owns 460 shares. O Keshia owns 600 shares. O Keshia owns 320 shares