Which statement is incorrect with respect to the number-of-shareholders test in filing an S election?
a. Husband Jaime and wife Maria count as one shareholder.
b. Husband Jaime and the estate of wife Maria count as one shareholder.
c. Grandmother Adela and granddaughter Maria count as one shareholder.
d. Husband Jaime and ex-wife Isabel count as one shareholder.
e. All of these statements are correct.