E Corporation is a sub chapter S corporation owned by three individuals with calendar year-ends. The corporation sells a sports drink as its principal product and has similar sales each month. What ooptions does E Corporation have in choosing a tax year? A. E Corporation may choose any month end as its tax year. B. Because the owners of E Corporation have tax years ending in December, E Corporation must also choose a December year-end. C. E Corporation may choose an October, November, or December tax year-end. D. E Corporation may choose a tax year ending in September, October, or November, but only if the corporation also makes an annual cash deposit and adjusts the amount every year depending on the income deffered.