Which Statement Is Incorrect with Respect to an S Shareholder's

Which statement is incorrect with respect to an S shareholder's consent?

A) An S election requires a consent from all corporate shareholders.
B) Both husband and wife must consent if one owns the stock as community property.
C) A consent extension is available only if Form 2553 is filed on a timely basis, reasonable cause is given, and the interests of the government are not jeopardized.
D) A consent must be in writing.
E) None of the above statements is incorrect.