​SQRLY LLC Has About 25 LLC Members

​SQRLY LLC has about 25 LLC members.SwanCo (30% owner) and QuinnCo (16% owner) both have June 30 tax year ends.Royce,Inc.; Larry,Inc.; and Yolanda,Inc.each own 4% (12% total) and have September 31 taxable year ends.The other LLC members (42% total) each own interests of 4% or less and use the calendar year (December 31) .Which one of the following statements is true regarding the LLC's taxable year end?

A) ​The taxable year is determined under the least aggregate deferral rule and is December 31.
B) ​The taxable year is determined under the least aggregate deferral rule and is June 30.
C) ​The taxable year is determined under the majority interest rule and is December 31.
D) ​The taxable year is determined under the principal partner rule and is June 30.
E) ​The taxable year is determined under the least aggregate deferral rule and is September 30.