Flag question Ralph formed Sunset, Inc. as a calendar year C corporation with his grandmother, another C corporation (Hazel, Inc.), and himself as the only three shareholders. On January 15, 2023, Hazel, Inc. sold all its shares to Barbara. On April 28, 2023, Sunset, Inc. filed an S corporation election. Ralph, his grandmother, and Barbara all consented to the election. What is the earliest effective date of the S election? (You may assume that all individuals are qualifying individuals). Select one: O A. January 1, 2023 OB. April 28, 2023 OC. January 1, 2025 O D. January 1, 2024