a. 14. A, B, and C form ABC partnership. Each contributes cash in exchange for a 30%, 25%, and 45% interest in ABC, respectively. A and B have a calendar year end; C has an April 30 fiscal year end. Which of the following statements is correct regarding ABC's tax year? ABC's required tax year is the fiscal year ending on April 30. b. ABC's principal partners do not have the same year end. ABC can select either a calendar year or an April 30 fiscal year end, as long as it makes a Section 444 election. d. ABC can select as its tax year either a calendar year or a fiscal year ending on April 30. All of the following statements are correct regarding ABC partnership. c. a e