If 50% or more of the corporations stock changes hands during the S corporation termination year, which of the following statements is true?

A. The method of allocation of income must be based on normal tax accounting rules.

B. The method of allocation of income must be based on the pro rata method of allocation.

C. The shareholders can unanimously consent to use the pro rata allocation method or the closing-of-the-books allocation method.

D. The shareholders must treat this years income as if it were S corporation income.