When Preparing a Tax Return for a Short Period,the Taxpayer

When preparing a tax return for a short period,the taxpayer should annualize the income if the short period return

A) is the last return for a decedent who died on June 15.
B) is the first return for a corporation created on June 1.
C) is the last return for a partnership,which was terminated on October 12.
D) is a return for June 1 to December 31,for a corporation changing from a fiscal year to a calendar year.