Please help

ABC inc is a C corporation (calendar tax year) with John Smith, Jane Jones, and XYZ incorporated (a C corporation) as shareholders. On January 15,2022, XYZ Incorporated, sold all its shares to Nancy Newton. On February 28, 2022, ABC Inc, filed an S corporation election, with Smith, Jones, and Newton all consenting to the election. What is the earliest effective date of the S election? January 1,2022 February 28,2023 January 1.2024 Never January 1,2023