Gold Corporation, Silver Corporation, and Copper Corporation are equal partners in the GSC Partnership. The partners' tax year-ends are as follows: Gold December 31st Silver April 30th Copper September 30th

a. The partnership is free to elect any tax year.

b. The partnership must use a April 30th year-end.

c. The partnership must use a September 30th year-end.

d. The partnership may use any of the 3 year-end dates that its partners use.

e. None of these choices are correct.