Mary owns 50 of 250 outstanding shares of X corporation. a. How many of Mary's shares must be redeemed for the redemption to qualify as disproportionate? b. Assume that X corporation has $100,000 in current earnings and profits, no accumulated earnings and profits, and there were no dividends or other distributions this year. If Mary's stock is redeemed for $15,000 on December 31, what is the effect on earnings and profits