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X corporation has 2,000 shares outstanding. John owns 600 shares, Mary owns 500 shares, Z corporation owns 600 shares and Y partnership owns 300 shares.

X corporation has 2,000 shares outstanding. John owns 600 shares, Mary owns 500 shares, Z corporation owns 600 shares and Y partnership owns 300 shares. John and Mary are equal parners of Y partnership. John owns 30 percent of Z corporation.
Applying stock attribution rules, how many shares are owned by John?
Assume John owns 80% of Z corporation, how many shares are owned by John?

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