Attorneys A, B, and C combine their individual practices and form ABC partnership. A, B, and C are equal 1/3 partners and calendar year taxpayers. Assume that there is no business purpose for any specific taxable year. Why is the calendar year the required year for ABC? Question 1Select one: a. Partnerships must adopt calendar taxable years. b. The principal partner rule applies and requires ABC to adopt a calendar taxable year. c. The majority interest rule applies and requires ABC to adopt a calendar taxable year. d. The least aggregate deferral rule applies and requires ABC to adopt a calendar taxable year