Which for the following statements is true?

Which for the following statements is true?
A . A company’s fiscal year must not be the same as the calendar year
B. A company’s fiscal year must be the same as the calendar year
C. A company may designate its fiscal year to cover 12 months that differ from the calendar year
D. A company must produce Forms W-2 at the end of its fiscal year regardless of the calendar

Answer: C