s corp has 200 shares of outstanding stock (one class of voting common), while are owned by three unrelated individuals as follows: alex owns 120 shares. bob owns 60 shares, and chris owns 20 shares. durung the year, s redeemed a portion of alex's share for $20,000. disregarding united states v. davis, for the redemption to qualify for sale treatment, the lowest number of shares that s must redeem must exceed how many?

a. 20

b. 24

c. 46

d. 60