Joanne 80% Jason 5% Raquel 5% and Willem 10% contribute cash to Spectrum Innov Inc. in exchange for all of the outstanding stock on Jan 1. Their ownership percentage is indicated in the parentheses. ON Jan 15, Raquel sold her stock to Harris. On Sept 6 Willem sold his stock to Michaela. On March 15 Spectrum filed the necessary paperwork to elect taxation as an S corp. Which shareholders must sign the consent for the eleciton to be effective as of Jan 1