Compute the least aggregate deferral using the partner information below.

Partner	Partnership Interest	Tax Year End
Aaron	10%	11/30/2013
Alfred	25%	12/31/2013
Betty	35%	6/30/2013
Curtis	5%	11/30/2013
Derek	15%	6/30/2013
Elroy	10%	12/31/2013

Requirements:

Clearly identify the requirements being addressed. Show all calculations within the cells of an Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. Make good use of comments to convey your thought process as well. No hard coding of solutions is permitted. Submit a single MS Excel file for grading.