Which business is required to complete Schedule L, M-1, and M-2 to report balance sheet information on its return?

a) East County Property Rentals, a partnership with $225,000 gross receipts and $500,000 total assets at the end of the tax year

b) Frank's Flowers, a sole proprietorship with $275,000 gross receipts and $150,000 total assets at the end of the tax year

c) Surreal Plastics, Inc., an S corporation with $215,000 gross receipts and $275,000 total assets at the end of the tax year

d) Executive Solutions, Inc., a C corporation with $245,000 gross receipts and $110,000 total assets at the end of the tax year.