Bob and Sam own all the stock of Gold Corporation, a calendaryear domestic corporation. On January 30 of the current year, Bob sells his entire interest in the Gold's stock to Nancy. All three individuals are U.S. citizens. Can an S election be made for the current year

A.

Yes, if Bob will also join in the election with Sam and Nancy

B.

not for the current year but for the next year

C.

Yes, if Sam and Nancy agree to report all of the corporation's income for the entire year

D.

Yes, if Sam and Nancy agree to file a short period return and Sam also agrees to the return