When an S Corporation's S status is terminated and the S Corporation becomes a Regular (C) Corporation, which of the following is true? O The Other Adjustments Account (OAA) immediately becomes Current Earnings And Profits (CEP). O The Accumulated Adjustments Account (AAA) remains Accumulated Adjustments Account (AAA) for approximately one (1) year after termination of the S status. The Previously Taxed Income (PTI) immediately becomes Accumulated Earnings And Profits (AEP). The Accumulated Adjustments Account (AAA) immediately becomes Accumulated Earnings And Profits (AEP)