C-corp was incorporated in December 2019, first payroll was in March 2020.
How does that work out?
You're eligible, but if you apply in Jan or Feb your loan will only have 10 or 11 months of payroll divided over 12 months, which will result in a lower monthly average, thereby lowering your eligible loan.
If you wait til March to apply you should have 12 months of payroll and thereby suffer no decrease when dividing by 12.