Corporation M has outstanding 400 shares of common stock of which A, B, C and D each own 100 shares or 25 percent.
No stock is considered constructively owned by A, B, C or D under section 318. (No family attribution.)
Corporation M redeems 55 shares from A, 25 shares from B, and 20 shares from C.
For the redemption to be disproportionate, as to any shareholder, such shareholder must own, after the redemptions, less than 20 percent (80 percent of 25 percent) of the 300 shares of stock then outstanding.
After the redemptions:
A owns ____ shares (___% ), B owns ____shares (___% ), and C owns ____ shares (___% ). The distribution is disproportionate as to which shareholder(s)?