An S corporation with $50,000 of earnings and profits owns rental real estate and has interest income producing investments. For the last two years, 50% of its gross receipts came from passive investment income and the corporation was subject to tax under IRC Section 1375. You have identified the possibility that the S status could be lost based on IRC 1362(d)(3).

IDENTIFY ONE ACTION THE CORPORATION COULD TAKE TO AVOID LOSS OF ITS S CORP STATUS?