Question: Which statement is incorrect with respect to the number - of - shareholders test in filing an S election? Husband Jim and wiftheria count as

Which statement is incorrect with respect to the number-of-shareholders test in filing an S election?
Husband Jim and wiftheria count as one shareholder.
Grandmother Adela and grandlaughter Maria count as one shareholder.
Husband Sim and the estate of wife Marto count as one stureholser
Husband Jim and ex-will liabel count as one shareholder.
None of the above statements is Incomect.
Which statement is incorrect with respect to the

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