Question $17$

$3$ pts

J$.$D$.$ formed Clampett, Incorporated, as a C corporation $($calendar tax year$)$ with J$.$D$.$ Granny. and Jethro, Incorporated $($a C corporation$)$ as shareholders. On January $15.2022,$ Jethro, Incorporated, sold all its shares to lane Hathaway. On February $28,2022,$ Clampett, Incorporated, filed an $ corporation election with ID$.$ Granny, and lane at consenting to the election. What is the carliest eflective date of the S election?

Jinuary $1,2022$

lamary $1,2023$

Ianuary $1,2024$

February $28,2023$

Never