a. M Corporation and 40 individuals form a partnership Z. M owns a 40% interest in capital and profits and each of the individuals own a 1.5% interest in capital and profits. M Copr. year end is 1/31 and each of the individual taxpayers have a 12/31 year end. What year end must the partnership adopt? b. In year 2, if shareholders 14 - 19 (14,15, 16, 17,18, 19) sells their interest to M Corporation, what year end will Z be required to use? C. If in year 3, shareholder 20 sells their interest to M, what year end will Z be required to use?