Which of the following cannot be an S corporation shareholder?

a)Feast, Inc., a domestic corporation

b)Martha a naturalized US citizen

c)Angus a British citizen, who lives in Los Angeles

d)51 unrelated individuals

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2.

Which of the following family members who own stock in Beta S corp would be treated as 1 shareholder for purposes of determining if Beta has more than 100 shareholders?

a)Husband and wife

b)Former spouses

c)Mother, her biological daughter, adopted son and stepson

d)2 cousins who have the same grandmother