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m owns 60% of b corp and 40% of c corp. c owns 20% of b corp. under the constructive ownership rules of section 318,

m owns 60% of b corp and 40% of c corp. c owns 20% of b corp. under the constructive ownership rules of section 318, m is treated as owning:

a. 60% of b

b. 68% of b

c. 80% of b

d. 100% of B

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