41. Who pays tax on the income of an S corporation? a. The Scorporation b. The shareholders c. The customers d. There is no tax imposed on S corporation income 42. What is the maximum number of shareholders that an Scorporation may have? a. 10 b. 25 C. 35 d. 100 e. None of these 43. Which of the following is not an eligible shareholder for an corporation? a. Nonresident alien b. Qualified Subchapter S Trust C. An estate d. None of these