Which of these corporations is eligible to make an S corporation election? A. Corporation I is a domestic corporation. There is only one class of stock with 75 shareholders who are all individuals living in the United States. B. Corporation II is a domestic corporation using a calendar-year tax year. Ninety percent of the shareholders agree to the S corporation election. C. Corporation III is a domestic corporation with one class of stock. There are three shareholders: two are individuals who are residents of the United States. The third shareholder is a partnership. D. Corporation IV is not a domestic corporation, but all the shareholders are United States citizens. There is one class of stock.