Hawk Corporation has 300 shares of stock outstanding: Marina owns 60 shares, Kent owns 90 shares, and Tom owns 75 shares. Blackbird Partnership owns the remaining 75 shares of stock in Hawk Corporation. Marina, Kent, and Tom, all unrelated, are equal partners of Blackbird Partnership. With respect to the stock attribution rules under § 318:

a. Marina owns, directly and indirectly, 85 shares in Hawk Corporation.

b. Tom owns, directly and indirectly, 150 shares in Hawk Corporation.

c. Kent owns, directly and indirectly, 90 shares in Hawk Corporation.

d. Blackbird Partnership owns, directly and indirectly, 150 shares in Hawk Corporation.

e. None of the above.