Once a Corporation Has Elected a Taxable Year, It Can

Once a corporation has elected a taxable year, it can change the taxable year without IRS permission if

A) the resulting short period has a net operating loss of $100,000 that the corporation wants to carry forward.
B) the corporation changed its taxable year seven years ago.
C) the corporation is not an S corporation.
D) a corporation can change its taxable year without IRS permission in all of the above situations.