[ANSWERED] Change in Accounting Period. In which of the following instances is a taxpayer permitted to change..

Change in Accounting Period. In which of the following
instances is a taxpayer permitted to change accounting periods without IRS
approval?
a. A calendar-year taxpayer who wishes to change to a year
that ends on the last Friday in December.
b. ABC Partnership has filed its tax return using a
fiscal-year ending on March 31 for over 40 years. The partnership wishes to
change to a calendar year-end that coincides with its partners’ year-end.
c. Iowa Corporation, a newly acquired subsidiary, wishes to
change its year-end to coin – cide with its parent.