Although it is a small company, zorn enterprises owns a large number of inexpensive rental housing units in texas and louisiana. currently, the company is a chartered c corporation, but the owners are interested in switching to be an s corporation. after consulting a lawyer, they learned that zorn enterprises does not qualify to be designated as an s corporation. which of the following characteristics of zorn enterprises would prevent it from becoming an s corporation? a) the firm has fewer than 75 stockholders. b)the firm has only one class of stock, all owned by u. s. citizens. c)the firm receives more than 70 percent of its income from rents and other passive sources. d)the firm is chartered in one state, but owns property in another.