Tax Drill $-$ Termination of a Partnership

Indicate whether the following statements are "True" or "False" regarding terminating a partnership.

a$.$ The partnership year does not close upon the entry of a new partner to the partnership.

b$.$ A partnership terminates when no part of the business continues to be carried on by any of the partners in a partnership.

c$.$ The partnership taxable year usually closes upon the death of a partner or upon the liquidation of a partner's interest.