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B is corrent. A partnership generally is restricted in choosing a tax year in order to prevent the deferral of income to partners that could otherwise occur. Thus, a newly formed partnership is required to adopt the same taxable year as is used by its one or more partners owning a more than 50% interest in profits and capital. This insures that there will be no deferral of reporting of income for more than 50% of the partnership’s income.
A is incorrect. The required year is the year that results in the least deferral of income.  
C is incorrect.  The required year is the year that results in the least deferral of income. 
D is incorrect.  The required year is the year that results in the least deferral of income.