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Jettison Corporation, an S corporation, may have its S corporation election terminated by all of the following except:
a. X, an individual shareholder of Jettison, contributes 6 of his 10 shares in Jettison to G corporation.
b. No less than unanimous consent of all of Jettisons shareholders.
c. The number of Jettison shareholders exceeds 100 shareholders
d. Jean, a citizen and resident of France, acquires 5% of Jettison shares
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