Column K of Form 2553 (or a separate written statement) is used to report the consent of the shareholders. If a husband and wife have community interest in the stock or in the income from the stock:

a)  Only the husband is required to sign and date the consent statement.

b)  Only the wife is required to sign and date the consent statement.

c)  Both the husband and wife must sign the consent statement.

d)  Neither the husband nor the wife must sign the consent statement.