Ou March $15,2023,$ J$.$D$.$ sold his Clampett, Incorporated $($an S corporation$)$ shares to Ellie Mae, Incorporated $($a C corporation$),$ terminating Giampett, 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?

O January $1,2029$

@ January $1,2028$

$$January $1,2027$

$$January $1,2026$

$$January $1,2024$