Which of the following partnerships would not be required to complete Schedule L on Form 1065?

a. A partnership with total assets at the end of the year of $250,000.

b. A partnership that is required to file Schedule M-3.

c. A partnership that does not furnish its partners with Schedules K-1 prior to the original due date of the return, but files a timely extension and furnishes the K-1s to the partners by the extended due date of the return.

d. None of the above partnerships would be required to complete Schedule L.