Certain taxpayers may elect to roll over, without payment of tax, any capital gain realized on the sale of publicly traded securities where the taxpayer uses the proceeds from the sale to purchase common stock or a partnership interest in an SSBIC within 60 days of the sale of the securities.  Which of the following is true with respect to this election?

a.  C corporations may make this election.

b.  Partnerships may make this election.

c.  S corporations may make this election.

d.  Trusts may make this election.