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

Select one:

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 these situations require annualization of income for the short period return.