Lincoln,Inc

Lincoln,Inc.,Washington,Inc.,and Adams,Inc.form Presidential Suites Partnership on February 15,20X9.Now,Presidential Suites 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 Presidential Suites use and what rule requires this year-end?
 
$\begin{array} { l c c c } & \text { Presidential Suites Partrarship } & \\& \text { Year-End } & \text { Profits } & \text { Capital } \\\text { Lincoln, Inc. } & 3 / 31 & 35 \% & 30 \% \\\text { Washington, Inc } & 7 / 31 & 30 \% & 40 \% \\\text { Adarns, Inc. } & 11 / 3 \mathrm { C } & 35 \% & 30 \%\end{array}$