Select all that apply

In order to qualify as Section $1244$ stock, the: $($Check all that apply.$)$

Multiple select question.

issuing corporation must have issued no more than $$1$ million of stock.

shareholder must be the original recipient.

corporation must have been primarily engaged in an active trade or business for the five years preceding the sale of the stock.

shares must have been purchased no more than two years after original issuance.

corporation must have been fully engaged in active trade or business at the time of the sale.