[16] A partnership that is not an electing large partnership is terminated for tax purposes A. Only if no part of any business, financial operation, or venture of the partnership continues to be carried on by its partners in a partnership. B. When at least 50% of the total interest in partnership capital and profits changes hands by sale or exchange within 12 consecutive months. C. When the sale of partnership assets is made only to an outsider, and not to an existing partner. D. When the partnership return of income (Form 1065) ceases to be filed by the partnership