Partnership Tax Year. The BCD Partnership is being formed by three equal partners, Beta Corporation, Chi Corporation, and Delta Corporation. The partners' tax year-ends are June 30 for Beta, September 30 for Chi, and October 31 for Delta. The BCD Partnership's natural business year ends on January 31. a. What tax year(s) can the partnership elect without IRS permission? b. What tax year(s) can the partnership elect with IRS permission? c. How would your answers to Parts a and b change if Beta, Chi, and Delta own 4%, 4%, and 92% respectively, of the partnership