Which of the following most accurately describes the impact of a partnership termination upon the taxable year of the partnership? A. There is no impact upon the partnership tax year. B. The partnership's tax year will end on the date of the termination. C. The partnership tax year ends on the date of the termination only with respect to the partners whose partnership interests have been terminated. D. The impact to the tax year is dependent upon the application of the least aggregate deferral rule.