1. Seymour is a calendar year taxpayer and 20% partner in the RST partnership, which began business on 1/1/2023. Under applicable tax laws, assume RST has the option of adopting either 3/31/2023, 9/30/2023 or 12/31/2023 as its taxable year end. RST anticipates it will earn its income evenly over its taxable years and has no other business or administrative reason for adopting one taxable year over the other. a. Briefly explain which taxable year Seymour would prefer from a tax perspective and the reason therefore. b. Assuming RST does not have a natural business year and the Basic Rule does not apply (because the partners have different taxable years from each other), list the three tiers or tests for determining the required taxable year, in the order that they apply.