Party Supplies Inc. is owned 60 percent by Sylvester and 40 percent by an unrelated corporation. How much stock is Sylvester deemed to own after he makes the following independent transactions?

a. Transfer of half his stock to an irrevocable trust for his grandchildren.

b. Transfer of half his stock as a divorce settlement to his ex-wife, Chastity.

c. Sale of half his stock to his independent partner.

d. Sale of half his stock to a corporation in which he is a 60 percent shareholder and the other shareholders are unrelated to him.

e. Gift of half his stock to his niece.