actors that should be considered in making the S corporation election for the current tax year include the following: a. Are greater than 50% of the shareholders willing to consent to the election? b. Can the requirements for qualification be satisfied by the 15th day of the third month of the tax year and also for the period of the tax year that precedes this date? c. Will the corporation have total capital not in excess of $1 million? d. Only b. and c. e. a., b., and c