When Preparing a Tax Return for a Short Period,the Taxpayer

Multiple Choice

When preparing a tax return for a short period,the taxpayer should annualize the income if the short period return

A) is the last return for a decedent who died on June 15.
B) is the first return for a corporation created on June 1.
C) is the last return for a partnership,which was terminated on October 12.
D) None of the above situations require annualization of income for the short period return.