Assuming all other qualifications are met, which of the following domestic corporations may elect to be an S corporation? ABC Corporation has 43 shareholders and only one class of stock. The shareholders are a mix of resident and nonresident aliens. DEF Corporation has 10 shareholders and two classes of stock. The shareholders are a mix of individuals, exempt organizations, and estates. GHI Corporation has three shareholders and one class of stock. One of the shareholders is a partnership. JKL Corporation has 15 shareholders and one class of stock. All shareholders (some of whom are married to each other) are individuals