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Lansing Company is owned equally by Jennifer, her husband, Dan, and DeWitt Corporation, which is owned 5 0 percent by Jennifer and her sister Jane.

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Lansing Company is owned equally by Jennifer, her husband, Dan, and DeWitt Corporation, which is owned 50 percent by Jennifer and her sister Jane. Each of the three shareholders
holds 100 shares in the company. Under the 318 stock attribution rules, how many shares of Lansing stock is Jennifer deemed to own?
Multiple Choice
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