assuming all other qualifications are met which of the following domestic corporations may elect to be an S corporation

a. ABC corporation has 43 shareholders and only one class of stock the shareholders are a mix of resident and nonresident aliens

b. DEF corporation has 10 shareholders in two classes of stock the shareholders are a mix of individuals exempt organizations and states

c. GHI corporation has three shareholders and one class of stock one of the partners one of the shareholders is a partnership

d. JKL corporation has 15 shareholders in one class of stock all shareholder some of whom are married to each other are individuals