For federal tax purposes, which of the following correctly describes the situation where a partnership is considered as terminated for partnership tax years beginning after December 31, 2017?

	A.	Where there has been a 50 percent shift in the capital and profits interest of the partnership
	B.	Only if no part of any business, financial operation, or venture of the partnership continues to be carried on by any of its partners in a partnership
	C.	Where a partner sells his greater-than-40%-interest in the partnership
	D.	Where a partner operates a business or venture that is substantially similar to the partnership's business or venture