The following shareholders own the outstanding stock of Garcia Corporation:

Ryan	100 shares
Kayla (Ryan's wife)	100 shares
Nick (Ryan's brother)	100 shares
XYZ, Inc.	100 shares
RST, Inc.	100 shares
AG Partnership	100 shares
Total shares outstanding	600 shares

Ryan is a 25% partner in AG Partnership. Ryan also is a 55% shareholder in XYZ, Inc. and a 40% shareholder in RST, Inc. How many shares does Ryan constructively (directly and indirectly) own?

	a.	200
	b.	280
	c.	320
	d.	420