Which of the following is an example of a financial year duration in accounting? (1)

A.
1 January 2020 to 31 June 2021

B.
1 January 2021 to 30 June 2021

C.
1 March 2020 to 31 December 2020

D.
1 March 2020 to 28 February 2021

D. 1 March 2020 to 28 February 2021