What Is the Effect on the Partnerships Income Tax Liabilities

What is the effect on the partnerships income tax liabilities when it makes a loss?

A) The loss is carried forward in the partnership accounts until it derives a taxable profit
B) The loss is transferred to the partners who then carry it forward until they receive a distribution of partnership profits.
C) The partnership loss is transferred to the partners who can deduct it in their own tax return
D) The partnership must sell its assets to enable it to pay its income tax obligations