Indicate whether the following statements are "True" or "False" regarding the requirements for S corporation status.

a$.$ S corporations are subject to sales and capitalization restrictions.

b$.$ S corporations may only issue one class of stock.

c$.$ S corporations are limited to a theoretical maximum of $100$ shareholders.

d$.$ S corporations may be U$.$S$.($domestic$)$ or non$-$U$.$S$.$ corporations.

e$.$ S corporations shareholders may only be individuals, estates, and certain trusts and

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$$ exempt organizations.

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f$.$ Nonresident alien shareholders are not allowed for S corporations. $$