11-93. Garret and Hans own all the stock of GH Corporation. Garret sells all his GH stock to Olga on February 12. The next day GH makes an S election….

C:11-93. Garret and Hans own all the stock of GH Corporation. Garret sells all his GH stock to Olga on February 12. The next day GH makes an S election. For the election to apply to the current year, who must consent to the election?