For income tax purposes, the estate's initial taxable period for a decedent who died on October 24

A. May be either a calendar year, or a fiscal year beginning on the date of the decedent's death.
B. Must be a fiscal year beginning on the date of the decedent's death.
C. May be either a calendar year, or a fiscal year beginning on October 1 of the year of the decedent's death.
D. Must be a calendar year beginning on January 1 of the year of the decedent's death.