Sell Corporation has 400 shares of its only class of stock outstanding. Mr. Church owns 60 shares, his wife owns 80 shares, his son owns 200 shares, and his sons daughters owns 60 shares. Under the constructive ownership rules for stock redemptions, how many shares of Sell Corporations stock is the sons daughter considered to own?

a. 60

b. 200

c. 260

d. 400

e. None of the above