Final Corporation, a calendar-year corporation, incorporated and began business operations on January 1, 2020. Final Corporation made a valid S corporation election on March 1, 2020, with the unanimous consent of its shareholders. Final Corporation met the eligibility requirements to be an S Corporation on January 1, 2020 and the eligibility requirements continued to be met throughout 2020. Which of the following dates did Final Corporation's S corporation election become effective? a) January 1, 2020. Ob) March 1, 2020. Oc) March 15, 2020. d) December 31, 2020. e) January 1, 2021