Which of the following is an incorrect statement regarding the application of the 318 stock attribution rules? a. An individual is not deemed to own the shares owned by their siblings. b. Stock owned by any shareholder owning 50% or more of a corporation's stock is deemed to be owned in full by the corporation c. Stock owned by a partnership is deemed to be owned proportionately by a partner: d. Stock owned by an estate is deemed to be owned in full by a beneficiary