If a Corporation Would Like a Subchapter S Election to Be

If a corporation would like a Subchapter S election to be valid for the current year,a Form 2553 must be filed:

A) Before the 15^th day of the third month of the current fiscal year.
B) Before the 15^th day of the fourth month of the current fiscal year.
C) In the prior fiscal year.
D) Before the 15^th day of the third month of the current fiscal year or in the prior fiscal year.