LMJ Corporation is owned 40 percent by Lukas, 30 percent by Machli, and 30 percent by the Julius Partnership. Lukas and Machli are father and son. Machli has a 10 percent interest in Julius Partnership. What is Machli's total direct and constructive ownership of LMJ Corporation under Section 267? a. 70 percent. b. 40 percent. c. 73 percent. d. 33 percent. e. 30 percent