For each of the following businesses, indicate the choice of taxable year corresponding to the end of each business's natural business cycle. Your choices should match one of the following options:
February 28 year-end, May 31 year-end, September 30 year-end, December 31 year-end.
a. An upholstery business whose activity is not seasonal.
b. A ski and snowboard training facility.
c. A retail clothing and accessories shop.
d. A beach-front bar and restaurant in New Jersey.