If the owners of a new corporation are very few in number, does becoming an S corporation

Question:

If the owners of a new are very few in number, does becoming an S make sense for tax purposes? Explain.
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...