Ember Corporation has 500 shares of stock outstanding: Zoe owns 170 shares, Leticia owns 95 shares, and Samuel owns 55 shares. Sage Partnership owns the other 180 shares in Ember Corporation. Zoe, Leticia, and Samuel, all unrelated, are equal partners of the Sage Partnership. In applying the stock attribution rules under § 318, _____.
a) Zoe owns, directly and indirectly, 350 shares in Ember Corporation
b) Samuel owns, directly and indirectly, 115 shares in Ember Corporation
c) Leticia owns, directly and indirectly, 95 shares in Ember Corporation
d) Sage Partnership owns, directly and indirectly, 180 shares in Ember Corporation
e) None of the above