13. Terminating an S Election. (Obj. 1) For each of the scenarios, determine whether the calendar year corporation's S status has terminated, and if so, the date the corporation starts being taxed as a C corporation. An S corporation currently has 63 shareholders. On April 4, 20x1, one of its shareholders sells his shares of stock to a partnership that has 10 partners. a. b. An S corporation currently has 100 shareholders. On October 14, 20x1, one of its shareholders sells half of his shares of stock to his sister. c. An S corporation currently has 35 shareholders. On February 26, 20x1, one of its shareholders dies, and his shares of stock are transferred to his estate. 201 d. An S corporation currently has 97 shareholders. On August 11, 20x1, one of the shareholders sells her shares to a voting trust that has 5 beneficiaries, none of whom are related