Western Corporation Began Operations in 1999

Multiple Choice

Western Corporation began operations in 1999. Its fiscal year end is October 31. This date coincides with its natural business year. On June 2, 2018, Western elects S corporation status. All of the corporate shareholders consented to the election. The earliest date the corporation is recognized as an S corporation is

A) November 1, 2019.
B) January 1, 2018.
C) June 2, 2018.
D) November 1, 2018.
E) December 31, 2018.