In What Order Should the Tests to Determine a Partnership's

In what order should the tests to determine a partnership's year end be applied?

A) majority interest taxable year - least aggregate deferral - principal partners test.
B) principal partners test - majority interest taxable year - least aggregate deferral.
C) principal partners test - least aggregate deferral - majority interest taxable year.
D) majority interest taxable year - principal partners test - least aggregate deferral.
E) None of these