Which of the following will disqualify a corporation from electing Subchapter S status?

C. $24,000 $25,000 ina has a $12,000 basis in her S&B partnership interest.s es a current cash distribution of $10,000 and equipme 0 basis (FMV $6,000). What is Sabrina's basis in the ea ed? a. $0 $%2,000 C. $24,000 $25,000 ina has a $12,000 basis in her S&B partnership interest.s es a current cash distribution of $10,000 and equipme 0 basis (FMV $6,000). What is Sabrina's basis in the ea ed? a. $0 $%2,000