Which of the following taxpayers is REQUIRED to have a fiscal year$-$end other than December $31?$

Group of answer choices

An S$-$Corporation

A C$-$Corporation

An individual wheat farmer where $75\%$ of his$/$her income is recognized in July and August.

A partnership owned $55\%$ by XYZ Corporation $($year$-$end December $31)$ and $45\%$ by $321$ Corporation $($year$-$end June $30).$

All other responses are taxpayers required to have a calendar year

A partnership owned $60\%$ by ABC Corporation $($year$-$end June $30)$ and $40\%$ by $123$ Corporation $($year$-$end December $31).$