Which of the following statements is correct?a.• If a parent corporation loses its S corporation status, the Q Sub election will terminate as of the last day of the previous tax year.b.If a parent corporation loses its S corporation status, thereby terminating the Q Sub election, the former Q Sub will be able to retain its S corporation status.c.For taxable years beginning i n 2007. if the qualified subchapter S subsid­ iary ceases to be a qualified subchapter S subsidiary, the sale is treated as a sale of an undivided interest i n the assets of the qual ified subchapter S subsidiary based on the percentage of the stock sold.d.All of the above