KBL, Inc, AGW, Inc

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? $\begin{array} { | c | } \hline \quad\quad\quad\quad\quad\quad\quad\quad\quad{ \text { Shoes Galore Partnership } }\quad\quad\quad\quad\quad\quad\quad\quad \\\end{array}$
$\begin{array} { | c | c | c | c | } \hline & \text { Year-End } & \text { Profits } & \text { Capital } \\\hline \text { KBL, Inc. } & 1 / 31 & 25 \% & 25 \% \\\hline \text { AGIV, Inc. } & 1 / 31 & 20 \% & 20 \% \\\hline \text { Blaster, Inc. } & 3 / 31 & 4 \% & 4 \% \\\hline \text { Shiny Shoes, Inc. } & 6 / 30 & 3 \% & 3 \% \\\hline 24 \text { Individuals }& 12 / 31 & \begin{array} { c } 2 \% \text { each } \\( 48 \% \text { total } )\end{array} & \begin{array} { c } 2 \% \text { each } \\( 48 \% \text { total } )\end{array} \\\hline\end{array}$