Regarding Taxation Years, Which of the Following Statements Is TRUE

Regarding taxation years, which of the following statements is TRUE?

A) Corporate taxpayers must use the calendar year as their taxation year.
B) Individual taxpayers may choose any twelve month period as their taxation year.
C) A corporation may have a taxation year less than twelve months during a year the corporation is formed, dissolved, or is granted a change in its year end.
D) The taxation year for an individual taxpayer ends on April 30th.