I am hoping you can help me with:

I formed CA corporation General-Stock on 05/10/2023 and on 07/25/2023 EIN received since client canceled his previous EIN and took time to be done. Now he wish to elect S-Corp, should I file late S Corp election "FILED PURSUANT TO REV. PROC. 2013-30." If Yes what would be the date on line E?

01/01/2023 or 05/10/2023.