I have a new business client that filed Schedule C in 2019 and incorporated in the middle of 2020. The person who set up the corporation filed form 2553 to be taxed as S Corp as of 1/1/2021. Is there a way to change the election date to be effective as of the incorporation date? Can I revoke the current election and send a new 2553 when I file 1120S? Or would it be easier to just file as C Corp for 2020?