Which one of the following statements is correct regarding termination of a three-person partnership?

a.If Partner A dies without a buy-sell agreement in effect, and Partner B buys Partner C's interest, the partnership terminates automatically.

b.The partnership can only terminate when it distributes all of its assets in a complete liquidation.

c.If one partner dies, the partnership year closes, and the partnership must file a return as of the date of death.

d.An incorporation of the partnership will terminate the partnership.

e.Redemption of one partner's 60% interest under 736 will terminate the partnership.