why is annualization required for a short tax accounting period?

a) annualization is required to capture the income and deductions of the taxpayer's full year.

b) annualization is required in order to subject the income to the highest annual marginal tax rate.

c) annualization is required to ensure any income is accounted for when a taxpayer changes an accounting period.

d) annualization is required to compare full year income with short year income.