A new business (not a seasonal business) is established. All of the following are acceptable accounting tax years with the exception of

A) an S corporation with an established business purpose for ending their year October 31.

B) a C corporation (not a personal service corporation) tax year ending on February 15.

C) a C corporation (not a personal service corporation) tax year ending on April 30.

D) a partnership tax year ending on October 31 with three equal partners whose tax years end on September 30, October 31, and November 30.

Please explain your answer.