KBL,Inc,AGW,Inc $\quad$ $\quad$ $\quad$ $\quad$ $\quad$

KBL,Inc.,AGW,Inc.,Blaster,Inc.,Shiny Shoes,Inc.,and a group of 24 individuals form Shoes Galore General Partnership on October 11,20X9.Now,Shoes Galore must adopt its required tax year-end.The partners' year-ends,profits interests,and capital interests are reflected in the table below.Given this information,what tax year-end must Shoes Galore use and what rule requires this year-end?
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Shoes Galore Partnership }$
$\begin{array}{llcc} & \text { Year-End } & \text { Profits } & \text { Capital } \\\text { KBL, Inc. } & 1 / 31 & 25 \% & 25 \% \\\text { AGW, Inc. } & 1 / 31 & 20 \% & 20 \% \\\text { Blaster, Inc } & 3 / 31 & 4 \% & 4 \% \\\text { Shiny Shoes, Inc. } & 6 / 30 & 3 \% & 3 \%\\24 \text { Individuals }&12 / 31& 2 \% \text { each (48\% total) }& 2 \% \text { each }(48 \% \text { total })\\\end{array}$