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Sam owns stock in the Sandwich Saw company. When Sam dies, his estate is determined to be worth $5 million after allowance for deductible expenses.

Sam owns stock in the Sandwich Saw company. When Sam dies, his estate is determined to be worth $5 million after allowance for deductible expenses. How much Sandwich Saw stock must Sam's estate own to qualify for a Section 303 stock redemption (assume Sam owned no other stock at his death)?

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