Jan and Tim each own 50% of Dingy Corp. stock on January 3, 2017. Tim sells his stock to Lois Ann on June 1, 2017. Digny Crop. files for an S corporation election on March 1, 2017. Who must sign the consent from to make a valid S corporation election effective on January 1, 2017?

A. Jan and Lois Ann

B. Jan and Tim

C. Jan, Tim, and Lois Ann

D. Tim and Lois Ann