Thomas runs a website that provides sports betting services in Las Vegas, Nevada. As the business grows, Thomas would like to incorporate as an $S$ corporation $($S corp $).$ Which of the following must be true for Thomas to achieve $S$ corp status?

The majority of shareholders consent to becoming an $S$ corp.

At least one of the shareholders is a partnership or corporation.

There are at least two different classes of shares.

There are fewer than $100$ shareholders.