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Which of the following does not represent a tax election available to either partners or partnerships? A. Electing to change an accounting method B. Electing

Which of the following does not represent a tax election available to either partners or partnerships?

A. Electing to change an accounting method

B. Electing to amortize organization costs

C. Electing to expense a portion of syndication costs

D. Electing to immediately expense depreciable property under Section 179

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