Which of the Following Is an Election or Calculation Made

Multiple Choice

Which of the following is an election or calculation made by the partner rather than the partnership?

A) Calculation of a § 199 deduction amount.
B) Whether to capitalize, amortize, or expense research and experimental costs.
C) The partnership's overall accounting method.
D) Whether to claim a § 179 deduction related to property acquired by the partnership.
E) All of the above elections are made by the partnership.