Which of the Following Statements Is Correct Regarding Termination of a Three-Person

Which of the following statements is correct regarding termination of a three-person partnership?

A) The partnership can terminate only when it distributes all of its assets in a complete liquidation.
B) Redemption of one partner's 60% interest under § 736 will terminate the partnership.
C) If one partner dies, the partnership year closes, and the partnership must file a return as of the date of death.
D) If Partner A dies without a buy-sell agreement in effect and Partner B buys Partner C's interest, the partnership terminates automatically.
E) An incorporation of the partnership will terminate the partnership.