Which of the Following Special Allocations Are Mandatory for the Partners

Which of the following special allocations are mandatory for the partners in a partnership?

A) Section 704(a) special allocation requiring limited partners to share losses in accordance with their capital interests in the partnership.
B) Section 704(c) special allocation for the difference between the adjusted basis and fair market value of contributed property.
C) Section 734 (optional adjustment to basis) special allocation for distributions to partners when the partnership does have a § 754 election in effect or does make a § 754 election.
D) Only b. and c. are mandatory.
E) a., b., and c. are mandatory.