1. Delta Inc. is currently taxed as an S-corporation and operates on a 12/31 tax year. In each of the situations below, indicate the date that the S-corporation election will be terminated.
2. 1. On 3/31/18, Delta issued stock to 10 new shareholders increasing the total number of shareholders to 102.
3. 2. On 3/1/18, Delta filed a voluntary revocation of the S-corporation election approved by a majority of its shareholders. The shareholders want to terminate the election at the earliest possible date.
   3. On 6/1/18, Delta filed a voluntary revocation of the S-corporation election approved by a majority of its shareholders. The shareholders want to terminate the election at the earliest possible date.

Please help me solve this. Thanks!