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Concerning taxable year restrictions, what would you consider bad advice? Question 2 options: A partner accounts for its share of partnership income in its own taxable year in which, or with which, the partnership's taxable year ends Guaranteed payments to a partner are reported in the partner's taxable year in which the partner receives the guaranteed payment. B and C are partners in the BC Partnership. B owns a 60% interest in the partnership and uses the calendar year as its taxable year. C owns the remaining 40% of the partnership and uses a fiscal year ending Aug. 31 as its taxable year. The taxable year of the partnership is the calendar year. A partner maximizes its tax deferral if the partnership's taxable year ends in the first month of partner's taxable year.