Nevertoolate Corporation was established on January 1, Year 1. One hundred percent of the shareholders elected to adopt S status for the company and properly completed IRS Form 2553. However, the companys tax accountant did not file the form. On July 1, Year 1, the new accountant discovered the filing omission. Select the best available remedy for the corporation to elect S status from the following:

a) File the original Form 2553, on or before the due date of the initial return pursuant to Rev. Proc. 2013-30 and show cause as to why the election is being filed late.

b) Prepare a new Form 2553 and adopt a short year period for S status.

c) The company may file the prepared Form 2553; however, consent for S status will not be effective earlier than January 1, Year 2.

d) File the Form 2553, as originally prepared, on or before the end of the first tax year of the corporation.