Assuming that a partnership normally has a calendar year-end, what should the tax year-end be in the following independent cases? ?

a. Jim, a 70 percent partner, sells his partnership interest to Fred on August 10.

b. On July 13, the partnership sells its office building and moves its business across town.

c. June buys a 15 percent interest in the partnership on May 14.

d. The partnership goes out of business on February 26.