Jordan, Inc $\begin{array} { | c | } \hline \quad\quad\quad\quad\quad{ \text { Nothing-But-Net Partnership } } \quad\quad\quad\\\end{array}$

Jordan, Inc., Bird, Inc., Ewing, Inc., and Barkley, Inc. formed Nothing-But-Net Partnership on June 1st, 20X9. Now, Nothing-But-Net 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 Nothing-But-Net use and what rule requires this year-end? $\begin{array} { | c | } \hline \quad\quad\quad\quad\quad{ \text { Nothing-But-Net Partnership } } \quad\quad\quad\\\end{array}$
$\begin{array} { | c | c | c | c | } \hline & \text { Year-End } & \text { Profits } & \text { Capital } \\\hline \text { Jordan, Inc. } & 4 / 30 & 45 \% & 25 \% \\\hline \text { Bird, Inc. } & 9 / 30 & 25 \% & 25 \% \\\hline \text { Ewing, Inc. } & 10 / 31 & 0 \% & 25 \% \\\hline \text { Barkley, Inc. } & 12 / 31 & 30 \% & 25 \% \\\hline\end{array}$