C$9-31$ Partnership Tax Year. The BCI$)$ Partnership is formed in April of the current year. The three equal partners, Boris, Carlton Corporation, and Damien have had tax years ending on December $31,$ August $30,$ and December $31,$ respectively, for the last three years. The BCD Partnership has no natural business year.

a$.$ What tax year is required for the BCD Partnership under Sec. $706?$

b$.$ Can the BCD Partnership make a Sec. $444$ election? If so$,$ what are the alternative cax years BCD could selecr?