When Preparing a Tax Return for a Short Period, the Taxpayer

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

A) is the last return for a partnership, which was terminated on October 12.
B) is the last return for a decedent who died on June 15.
C) is the first return for a corporation created on June 1.
D) is a return for June 1 to December 31, for a corporation changing from a fiscal year to a calendar year.