Marty, Bill, Bernard and Larry each own 100 of the 400 shares of the MBBL corporation, which was formed on January 1, 2021. On January 31, 2021, Larry sells all his shares to Lisa. All five are U.S. citizens. a. What steps must MBBL and its shareholders take if it wants to be taxed as an S Corporation for all of 2021? Which shareholders must consent to the election? b. If Bill dies on August 1, and his estate becomes the owner of his shares, what effect will this have on MBBL's status as an S Corporation? c. What will be the effect on MBBL's status if Larry sells his shares to the QL Partnership on June 30