An S corporation has 30,000 shares of voting common stock and 20,000 shares of nonvoting common stock issued and outstanding. The S election can be revoked voluntarily with the consent of the shareholders holding, on the day of the revocation,

Shares of voting stock

Shares of nonvoting stock

a.

0

20,000

b.

7,500

5,000

c.

10,000

16,000

d.

20,000

0