Trust X owns 200 shares of Y Corp. Xs beneficiaries, A, B and C (all unrelated to each other), own 40%, 35% and 25% interest respectively in Trust X. How many shares of Y Corp. are A, B and C deemed to own? Alternatively, if A and B each held 25% interest in Trust X and were married to each other, how many shares of Y corp. would they be deemed to own?