On September 1, 20X0, Q retired from the QRS Partnership, a fiscal-year partnership whose year ended on November 30. Q continued to receive retirement payments until August 31, 20X1, when his entire partnership interest was liquidated. for tax purposes, when did Q cease to be regarded as a partner? A. August 31, 20X1 B. December 31, 20X1 C. November 30, 20X1 D. September 1, 20X0