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