Anthony and Frank, both calendar-year taxpayers, each own a 20% interest in Partnership ABCD. Elite 18, Inc., a corporation whose fiscal year ends on July 30 of each year, owns a 60% interest in Partnership ABCD. Partnership ABCD has not established a business purpose for using a different tax year, nor has it made a fiscal year tax-year election. On what date will Partnership ABCD's taxable year end? March 15. April 15. July 30. December 31