Vassy, Inc., a calendar-year C corporation, filed a proper S corporation election on February 15, 20X4. Then it filed a revocation on March 15, 20X4. As a result, which of the following statements is true regarding Vassy, Inc.? A. It will be an S corporation for 2014 only. B. It will be an S corporation for one month during 2014. C. It will be an S corporation from January 1, 2014, through February 15, 2014. D. It will not be an S corporation for 2014.