Select the best answer. Which of the following is not a test that may be satisfied for an allocation of partnership income, gain, loss, deduction, or credit to be respected? O A. The allocation is made in accordance with the partners' interests in the partnership. OB. The allocation has substantial economic effect. O C. The allocation is considered to be made in accordance with the partners' interests in the partnership under the special rules of Regulation §1.704-1(b)(4). O D. There are no tests as the Service will respect any allocation the partnership makes. Submit Answers