196. Gold Corporation, Silver Corporation, and Platinum Corporation are equal partners in the GSP Partnership, which was formed on July 1, 2021. Gold and Silver use a calendar raw year , and Platinum's tax year ends June 30. GSP is not a seasonal business a. GSP must use a tax year ending December 31, and Platinum can retain its tax year ending June 30. b. GSP must use a tax year ending June 30, and the partners must change their tax years to end on June 30. c. GSP must use a tax year ending December 31 and Platinum must change its tax year to December 31. d. GSP may elect its tax year without regard to the partners' tax years