65. Which of the following trusts is eligible to be an S corporation shareholder? Electing small business trust. a. b. Eligible foreign trust C. Qualified subchapter Strust. d. Only a and c. e. All of the above trusts are eligible to be S corporation shareholders. 66. Which of the following count as a single S corporation shareholder? A husband and wife. b. A spouse and a spouse's estate. a. C. Members of a family with a common ancestor. a. d. All of the above. 67. A corporation will be treated as having one class of stock if all of its outstanding shares of stock confer identical rights to distribution and liquidation proceeds. b. there is no differences in voting rights. there is no differences in the timing of distributions. C. d. All of the above