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3. The DE partnership is equally owned by Diane and Emily. Diane's fiscal year ends on March 31, and Emily's fiscal year ends on August

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3. The DE partnership is equally owned by Diane and Emily. Diane's fiscal year ends on March 31, and Emily's fiscal year ends on August 31. (5 points) a) Please name or describe the three tests/tiers to determine a partnership's year end. b) Please use the appropriate tests and tell me DE's appropriate year end

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