Which of the follwing is true concerning S corporation shares?

A. A trust eligible to be an electing small business trust can hold S Corporation shares only if the beneficiaries timely elect to do so.

B. S corporation shares held by a trust making a 645 election to be combined with the decedent's estate wil cause the S election to be terminated.

C. A trust established by a decedent's will can hold S Corporation shares for a period of two years from the date shares are transferred to the trust by the decendent's will, without termination the S election