Which of the following statements is FALSE?

A. After December 31,2017, the sale of the partnership interests totaling more than 50% of the partnership's capital & profits during any twelve month period will no longer technically terminate the partnership's tax year with respect to all partners.

B. After 12/31/2017, the withdrawal of one partner from a partnership that has two partners will no longer terminate the partnership for federal tax purposes.

C. Beginning with tax years starting January 1, 2018 and later, partners of a partnership may be entitled to deduct 20% of the domestic qualified business income of a partnership (this excludes dividends, interest income, and other separately stated items of income) subject to certain limitations for high income taxpayers & certain specified service trades or businesses.

D. All of the above statements are TRUE!