Sooner, Inc. is owned equally by Link, Lon, Sherri, Patty and Boomer Partnership (i.e., 20% each). Link, Lon, Sherri and Patty each own 25% of Boomer. Assuming Link Lon, Sherri and Patty are all unrelated, how much of Sooner is Link considered to own under the attribution rules of 318?

Group of answer choices

20%

25%

40%

100%

None of these.