For each of the following situations describe in detail the step$-$by$-$step process that is necessary to achieve the desired results below or indicate otherwise if it is not possible. Take into account only the IRS check$-$the$-$box $($entity status$)$ regulations in your description and indicate the most efficient way to reach the desired result.

A$.$ An existing C corporation wants to be taxed as a partnership.

B$.$ A single member limited liability company $($LLC$)$ wants to be taxed as an S corporation $($assume that the LLC otherwise meets all of the S corporation election requirements$).$

C$.$ A four$-$member partnership wants to be taxed as a C corporation.