ABC Ltd commenced business on 1 September, 2011. He keeps accounts to 31 December each year. The basis period for ABC Ltd for 2013 year of assessment is............ O A. 1/9/12 - 31/8/13 B. 1/1/13 - 31/12/13 O C. 1/7/12 - 30/6/13 OD. 1/6/12 - 31/5/13