Abbott (an S Corporation), Bell, Costello, and Dilbertson form Best Partnership, an equally-shared partnership. Each partner but Abbott has a December 31 tax year-end; Abbott's is June 30. The partners would like to choose a partnership tax year other than one ending December 31, but do not have a valid business purpose for doing so. Which of the following is an acceptable tax year-end they may choose for Best Partnership?

December 31

September 30

June 30

a. I and III only.

b. I, II or III.

c. I and II only.

im thinking its 1 and 3 because they dont have a valid business purpose to change the date