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? $$\begin{array}{l}\quad\quad\quad\quad\quad\quad\text { Presidential Suites Partnership }\\\begin{array} { | c | c | c | c | } \hline & \text { Year-End } & \text { Profits } & \text { Capital } \\\hline \text { Lincoln, Inc. } & 3 / 31 & 35 \% & 30 \% \\\hline \text { IVashington, Inc. } & 7 / 31 & 30 \% & 40 \% \\\hline \text { Adams, Inc. } & 11 / 30 & 35 \% & 30 \% \\\hline\end{array}\end{array}$$