[单选题]
Which of the following statements about taxation of partnerships is/are correct?(1) A partner who has a trading loss for a tax year can choose whichever form of loss relief best suits his individual circumstances.(2) Each partner is liable for any income tax due on their other partners’ shares of the partnership profits.
A .1 only
B .2 only
C .Both 1 and 2
D .Neither 1 nor 2
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