Wilco Corporation, a calendar year taxpayer, has been in existence for several years. Wilco wants to be treated as an S corporation for 2021 and subsequent years. Which of the following is false?

a	If the corporation makes the election after March 15, 2021, it must wait until 2022 to become effective.
b	Wilco can make the election between January 1 through March 15, 2021 and it will be effective for 2021.
c	Wilco can make the election any time during 2020 and it will be effective for 2021.
d	Wilco can make the election as late as December of 2021 and it will be effective for 2021.