Schedule C earnings in year of plan termination.

[AndyH]

If a plan sponsored by a sole proprietor terminates 10/31 and Schedule C earnings for the year is $150,000, can pension comp be treated as 10/12 of $150,000, or must it be treated as made available 12/31, with no "comp" through 10/31?

Assume there are no large deductions ocurring after 10/31 such as a pension contribution, if that matters.