Sally (55%), Jessie (10%), Roger, (25%) and Warren (10%) contribute cash to Personalized Publishing, Inc. in exchange for all the outstanding stock on January 1, 20X1. Their ownership percentage is indicated in the parentheses beside their name. On February 15, 20X1, Sally sold her stock to Howard. On July 15, 20X1, Warren sold his stock to Isabelle. On March 15, 20X1, Personalized Publishing filed the necessary paperwork to elect taxation as an S Corporation. Which shareholder(s) must sign the consent for the election to be effective as of January 1, 20X1