Which of the Following Statements Regarding the Rationale for Adjusting

Which of the following statements regarding the rationale for adjusting a partner's basis is False?

A) To prevent partners from being double taxed when they sell their partnership interests.
B) To ensure that partnership tax-exempt income is not ultimately taxed.
C) To prevent partners from being double taxed when they receive cash distributions.
D) To ensure that partnership non-deductible expenses are never deductible.
E) None of these rationales are False.