On March 15, 2017, J

On March 15, 2017, J. D. sold his Clampett, Inc. (an S corporation) shares to Ellie Mae, Inc. (a C corporation) , terminating Clampett, Inc.'s S election on March 15, 2017. Absent permission from the IRS, what is the earliest date Clampett, Inc. may again elect to betaxed as an S corporation?

A) January 1, 2021.
B) January 1, 2020.
C) January 1, 2023.
D) January 1, 2022.
E) January 1, 2018.