3. In which of the following cases must the taxpayer annualize its income for a period of less than 12 months?

a. Alpha Corporation was formed on August 17 and decided to report on the calendar year.

b. Beta Corporation was formed on March 8 and decided to use the fiscal year ending July 31.

c. Gamma Corporation has been using a fiscal year ending April 30 and changed to a calendar year.

d. Zeta Corporation, a calendar-year corporation, was liquidated on September 23.