Cerulean, Inc., Coral, Inc., and Crimson, Inc., form the Three Cs Partnership on January 1 of the current year. Cerulean is a 50% partner, and Crimson and Coral are 25% partners. For reporting purposes, Crimson uses a fiscal year with an October 31 year-end, Coral uses the calendar year, and Cerulean uses a fiscal year with a February 28/29 year-end. Round your intermediate computations and final answers to two decimal places.
What is the aggregate number of deferral months under the following, using the least aggregate deferral method: February 28 year end:______, October 31 year end:______ and December 31 year end:______