Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) All of the shareholders of an S corporation must consent to a revocation of the S election.
B) An S election will not be terminated due to excess passive income if the corporation does not have Subchapter C E&P.
C) A revocation of an S corporation election can be retrospective to any date.
D) All of the above are true.