The holder of qualified small business stock acquired after September 27, 2010 may exclude up to ______ % of any gain from the sale or exchange of such stock. Only noncorporate shareholders qualify for the exclusion. To qualify for the exclusion, the taxpayer must have held the stock for more than _____ years and must have acquired the stock as part of an original issue. A qualified small business corporation is a C corporation whose aggregate gross assets did not exceed $_______ million on the date the stock was issued and at least _______ % of the corporation's assets must be used in