The IRS may consent to an early re-election of S corporation status after a termination under which of the following: a. The corporation is now owned more than 10 percent by shareholders who were not owners at the time of termination. b. The corporation is now owned more than 60 percent by shareholders who were owners at the time of termination. c. The termination was not reasonably within the control of the corporation or shareholders with a substantial interest in the corporation and was not part of a planned termination by the corporation or shareholders. d. The corporation had only two ineligible sharcholders at the termination date. e. None of the choices are correct