[单选题]
A corporation's tax year can be reopened after all statutes of limitations have expired if:I.The tax return has a 50% nonfraudulent omission from gross income.II.The corporation prevails in a determination allowing a deduction in an open tax year that was taken erroneously in a closed tax year.
A .Both I and II.
B .Neither I nor II.
C .II only.
D .I only.
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