Stork Corporation (E & P of $850,000) has 1,000 shares of common stock outstanding. The shares are owned by the following individuals: Lana Johnson, 400 shares; Lori Jones (Lanas mother), 200 shares; and Leo Jones (Lanas brother), 400 shares. Lana paid $200 per share for the Stork stock eight years ago. Lana is interested in reducing her stock ownership in Stork via a stock redemption for $1,000 per share, the fair market value of the stock. Stork Corporation would distribute cash for the entire redemption transaction. What is the minimum number of shares she would have to redeem to obtain to qualify as a disproportionate distribution and receive favorable long-term capital gain treatment?