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Geneva Corporation, a Privately Held Company, Has One Class of Voting

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Geneva Corporation, a privately held company, has one class of voting common stock, of which 1,000 shares are issued and outstanding.Madison has a 20 percent interest in the Brewer partnership.The remaining 80 percent is owned by unrelated individuals.Madison owns 40 percent of Packer Corporation.The other 60 percent is owned by her father.The shares of Geneva are owned as follows:
 Madisori Wieeserrary 350 Brewer Partnership 250Brett Cheesernari (Madison’s graridaughter)) 100 Packer Corporation 300 Total 1,000\begin{array}{llcc} \text { Madisori Wieeserrary } &350 \\ \text { Brewer Partnership } &250\\ \text {Brett Cheesernari (Madison's graridaughter)) } &100\\ \text { Packer Corporation } &\underline{300}\\ \text { Total } &\underline{1,000}\\\end{array} How many shares of stock is Madison deemed to own under the family attribution rules in a stock redemption?

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800
Madison is deemed to own her shares,...

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