Which Statement Is Incorrect with Respect to the Number-Of-Shareholders Test

question 96

Multiple Choice

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

• A) Husband Jaime and wife Maria count as one shareholder.
• B) Grandmother Adela and granddaughter Maria count as one shareholder.
• C) Husband Jaime and the estate of wife Maria count as one shareholder.
• D) Husband Jaime and ex-wife Isabel count as one shareholder.
• E) None of the above statements is incorrect.

---

Definitions:

Workplace Bullying

Repeated, health-harming mistreatment of an employee by coworkers or superiors, including verbal abuse, threats, and other forms of intimidation.

Assaulted

Describes being the target of a physical attack or harm by another individual or group.

Implicit Challenge

An unspoken or indirectly expressed contest or confrontation where the difficulty or dispute is not directly stated.

Hostile Work Environment

A workplace where harassment and bullying occur frequently, making it difficult for employees to perform their jobs.