Which statement regarding book capital accounts and tax capital accounts is correct?

A. It is the partners' responsibility to track their book capital account and tax capital account.

B. Even if the partnership tracks basis using the book capital account, it is the tax capital account that is reported on a partner's Schedule K-1.

C. The book capital account generally reflects FMV while the tax capital account reflects adjusted basis.

D. The book capital account may have a negative balance, but the tax capital account may never fall below zero.