For tax years before 2018, a C corporation is required to annualize its income before applying the tax rates for

a. the first year the corporation is in existence, if the first tax year includes less than 12 months.

b. annualization is never required for corporations

c. a tax year that is cut short because the corporation changes its tax year

d. a tax year that is short because it is the first tax year after the corporation changes its tax year

e. Annualization is required in both c. and d.