In which of the following cases must the taxpayer annualize its income for a period of less than 12 months?
A. alpha corp was formed on august 17 and decided to report on the calender year
B. beta corp was formed on march 8 and decided to use the fiscal year ending July 31
C. gamma corp has been using a fiscal year ending April 30 and changed to a calendar year
D. zeta corp, a calendar year corporation, was liquidated on September 23