Panda Company is owned equally by Min, her husband, Bin, her sister Xiao, and her grandson, Han, each of whom holds 100 shares in the company. Under the family attribution rules, how many shares of Panda stock is Min deemed to own?

Question

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Under family attribution rules, Min is deemed to own her own shares (100), her husband's shares (100), and her grandson's shares (100), totaling 300 shares. Her sister's shares are not attributed to her.

Panda Company Is Owned Equally by Min, Her Husband, Bin