In an information sheet furnished to the partners of Minus Co., the partnership indicated that one of the following must be done by the individual partners on their own tax return. Which of the following must be done separately by each partner on their individual tax return?

a) Determine the depreciation method to be used for any property that an individual contributed to the partnership

b) Elect to receive a distribution of partnership property under Section 754

c) Elect the method for applying foreign tax credits under Section 901

d) Elect under Section 614 concerning the definition of mines, wells, and other natural

deposits in order to determine their depletion allowance