What restrictions apply to s corporations selecting a tax year? (Select all that apply.) A. There are no restrictions to s corporations selecting a tax year. B. S corporations may elect a fiscal year involving a deferral period of three months or less if the s corporation makes a required tax payment. C. S corporations may elect a natural business year even if it differs from the calendar year. D. S corporations are generally required to adopt a calendar year. E. S Corporations may elect a fiscal year involving a deferral period of 5 months or more if the s corporation makes a required tax payment.