Which of the following statements is false?

	A.	A Partnership is prohibited by the Tax Code from having a fiscal tax year (a tax year other than a calendar year).
	B.	One way an S corporation may establish a fiscal tax year is by establishing a legitimate business purpose for the fiscal accounting year.
	C.	If an S corporation cannot establish a legitimate business purpose to have a fiscal year, the S corporation may still have a fiscal year if they meet the requirements and make a IRC444 election.
	D.	All of the above are true.