Which of the following statements is false with respect to partnership agreements? A. Modifications to the partnership agreement must be agreed to by all the partners or adopted in any other manner provided by the partnership agreement. B. The partnership agreement or modifications can be oral or written. C. The partnership agreement can be modified for a particular tax year after the close of the year, but not later than the date for filing the partnership return for that year, including extensions. D. A partner's share of income, gains, losses, deductions, or credits is usually determined by the partnership agreement