Which of the Following Statements About Short-Period Returns Is True

Which of the following statements about short-period returns is true?

A) If a taxpayer must file a short-period return because the IRS granted permission for a change in the taxpayer's year,the tax for the year must be based on annualized income.
B) The tax on a short-period return must be based on annualized income only if the taxpayer failed to obtain permission from the IRS to change its taxable year.
C) The tax on every short-period return must be based on annualized income.
D) None of the above is true.