Minerva, Inc. has one class of stock, owned 20 percent by Mr. Peters, 20 percent by Mrs. Peters, 15 percent by Mrs. Peters's brother, 10 percent by Mr. & Mrs. Peters' grandchild, and 35 percent by an irrevocable trust with Mrs. Peters' son from a previous marriage as beneficiary. Mr. and Mrs. Peters own the following percentage of Minerva, Inc. directly and constructively:
a. Mr. Peters: 50%; Mrs. Peters: 100%
b. Mr. Peters: 50%; Mrs. Peters: 85%
c. Mr. Peters: 65%; Mrs. Peters: 85%
d. Mr. Peters: 65%; Mrs. Peters: 100%