Keshia owns 300 shares in Parakeet Corporation. Keshia has a 40% beneficiary interest in her deceased grandmothers estate. The estate owns 700 shares in Parakeet Corporation. None of the other beneficiaries of the estate owns stock in Parakeet. In applying the 318 attribution rules:

	a.	The estate owns 980 shares.
	b.	Keshia owns 580 shares.
	c.	Keshia owns 1,000 shares.
	d.	The estate owns 420 shares.