Which statement is incorrect with respect to the number$-$of$-$shareholders test in filing an S election?

Question $10$ options:

a$)$

Husband Jaime and the estate of wife Maria count as one shareholder.

b$)$

Grandmother Adela and granddaughter Maria count as one shareholder.

c$)$

Husband Jaime and wife Maria count as one shareholder.

d$)$

Husband Jaime and Mother in Law Agnes count as one shareholder

e$)$

Husband Jaime and ex$-$wife Isabel count as one shareholder.