Which among the following taxpayers is required to use only the calendar year for tax purposes? (2011 Bar Question)

The question

Which among the following taxpayers is required to use only the calendar year for tax purposes? (2011 Bar Question)

1. A.Partnership exclusively for the design of government infrastructure projects considered as practice of civil engineering.
2. B.Joint-stock company formed for the purpose of undertaking construction projects.
3. C.Business partnership engaged in energy operations under a service contract with the government.
4. D.Joint account (cuentas en participacion) engaged in the trading of mineral ores.

This question has not been answered yet.