Maury Corporation Has 200 Shares of Stock Outstanding as Follows

Essay

Maury Corporation has 200 shares of stock outstanding as follows:
$\begin{array}{ll}\text { Name }&\text { Share }\\\text { Amy (an individual) } & 30 \\\text { APB Partnership (Amy is a 20\% partner) } & 25 \\\text { ABC Partnership (Amy is a 70\% partner) } & 50 \\\text { Silver Corporation (Amy is a 30\% shareholder) } & 50 \\\text { Gold Corporation (Amy is a } 60 \% \text { shareholder) } & \underline{45} \\\end{array}$ How many shares is Amy deemed to own under the Sec. 318 attribution rules?