Which of the following is an election or calculation made by the partner rather than the partnership?

	a.	Calculation of a 199A (qualified business income) deduction amount.
	b.	Tax treatment (e.g., credit, amortization) of research and experimental costs.
	c.	The partnerships overall accounting method.
	d.	Whether to claim a 179 deduction related to property acquired by the partnership.
	e.	All of these elections are made by the partnership.