On March 15, 2023, Abed sold his Tigre, Inc. (an S corporation) shares to Waze, Inc. (a C corporation), terminating Tigre's S election on March 15, 2023. Absent permission from the IRS, what is the earliest date Tigre, Inc. may again elect to be taxed as an S corporation? *** Select one: O A. OB. O C. O D. January 1, 2023 January 1, 2028 January 1, 2027 January 1, 2026

On March 15, 2023, Abed sold his Tigre, Inc. (an S corporation) shares to Waze, Inc. (a C corporation), terminating Tigre's S election on March 15, 2023. Absent permission from the IRS, what is the earliest date Tigre, Inc. may again elect to be taxed as an S corporation? Select one: A. January 1,2023 B. January 1,2028 C. January 1,2027 D. January 1,2026