On March $15,2023,$ J$.$D$.$ sold his Clampett, Incorporated $($an S corporation$)$ shares to Ellie Mae, Incorporated $($a C corporation$),$ terminating Clampett, Incorporated's S election on March $15,2023.$ Absent permission from the IRS, what is the earliest date Clampett, Incorporated, may again elect to be taxed as an S corporation?a$\mathrm{.}1-$Jan$-29$b$\mathrm{.}1-$Jan$-27$c$\mathrm{.}1-$Jan$-28$d$\mathrm{.}1-$Jan$-24$e$\mathrm{.}1-$Jan$-26$