The Pennypincher Corporation has 100 shares of stock outstanding. Mr. Penny owns 30 shares. Mrs. Penny (Mr. Penny's wife) owns 10 shares. The Penny's son John owns 10 shares and their granddaughter Abbey owns 10 shares. Mr. Penny's brother, Buddy, owns 20 shares. The P&P Partnership owns 10 shares (Mr. Penny is a 20% partner). The PPP Corporation owns 10 shares (Mr. Penny is a 70% shareholder). None of Mr. Pennys relatives nor the partnership or corporations are partners in P&P or shareholders in PPP. Under the constructive ownership rules of Section 318, how many shares of Pennypincher Corporation does Mr. Penny own?