Client had an LLC under the same name. He closed LLC single member then sent a request to cancel EIN then asked a new EIN that is why took long time. I explained before. Corporation formed on 05/10/2023 and two days ago he received a new EIN. Now he wants to take S-corp election. the 75 days as of 05/10/2023 passed so should file late election? If yes what date should enter on line E?

Thanks for your help.