McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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JB Corporation is a C corporation owned 80 percent by Jacob and 20 percent by Bauer.Jacob would like JB to make an S election but Bauer is opposed to the idea.Can JB elect to be taxed as an S corporation without Bauer's consent? Explain.