For Each of the Following Independent Cases Below, Indicate Whether

For each of the following independent cases below, indicate whether the entity will be taxed as an S corporation or a C corporation for the respective period.
a. Richard Corporation, uses the calendar year as its tax year. It files an S election on March 31, 2014. If no reasonable cause is shown, how will Richard be treated for tax purposes in 2014?
b. Shareholders owning more than 50% of the stock of Harper Corporation, a qualifying calendar-year S corporation, consent to a voluntary revocation statement filed by the corporation on March 12, 2014. How will Harper Corporation be treated for tax purposes in 2014?
c. Shareholders owning more than 50% of the stock of Hazelwood Corporation, a qualifying calendar-year S corporation, consent to a voluntary revocation statement filed by the corporation on March 12, 2014. The prospective termination date is July 1, 2014. How will Hazelwood Corporation be treated for tax purposes in 2014?
d. One of the shareholders of Omni Corporation, a calendar-year S corporation, sells his stock to a Canadian individual on July 8, 2014.