Time Remaining $25$ minutes $48$ seconds

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Item $6$

Time Remaining $25$ minutes $48$ seconds

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Samantha owns $70$ percent of the stock of Bewitched Corporation. Unrelated individuals own the remaining $30$ percent. Bewitched intends to redeem some of Samantha's stock. For the redemption to be treated as an exchange under the "substantially disproportionate" test, what is the maximum percentage of Bewitched stock Samantha can own after the redemption?