.Mr. R owns 60 of the 100 outstanding shares of B Corp., while the remaining shares are owned by unrelated parties. He also owns 80 of the 100 outstanding shares of S Corp. During the year, R sold 40 shares of B to S for $30,000. In applying the rules governing redemptions through related corporations, what are the critical preand post-redemption ownership interests?

A. 60% and 40%

B. 60% and 52%

C. 80% and 40%

D. 80% and 52%