Nancy owns 10% interest in ABC Partnership and 20% of the outstanding shares of XYZ Corporation. Her son Nick owns 60% of the outstanding shares of XYZ Corporation. XYZ Corporation owns 50% interest in ABC Partnership. Denise, Nancys mother, owns 40% interest in ABC Partnership. Under the constructive ownership rules for partnerships, Nancy is considered to own how much of ABC Partnership?

50%

10%

90%

20%