What Tax Year-End Must an Unincorporated Entity with Only One

Multiple Choice

What tax year-end must an unincorporated entity with only one owner adopt?

A) The entity is free to adopt any tax year-end.
B) The entity must adopt the same year-end as its owner.
C) The entity must adopt a calendar year-end.
D) The entity may adopt any year-end except for a calendar year-end.