H Is a Newly Incorporated S Corporation in the Business

H is a newly incorporated S corporation in the business of growing Christmas trees from seedlings.Tax planning considerations are important to the owners.Which of the following choices is likely to be the most advantageous as a taxable year, if the owners expect net losses in the early years:

A) The calendar year
B) The business year that coincides with that of the owners who hold a majority of the stock
C) A business year that ends Jan.31 if the owners file individually using the calendar year
D) A fiscal year that ends with the S corporation's natural business year