KBL, Inc., AGW, Inc., Blaster, Inc., Shiny Shoes, Inc., and a group of 24 individuals form Shoes Galore General Partnership on October 11, 20X9. Now, Shoes Galore must adopt its required tax year-end. The partners' year-ends, profits interests, and capital interests are reflected in the table below. Given this information, what tax year-end must Shoes Galore use and what rule requires this year-end?

Shoes Galore Partnership

	Year-End	Profits	Capital
KBL, Inc	1/31	25%	25%
AGW, Inc	1/31	20%	20%
Blaster, Inc	3/31	4%	4%
Shiny Shoes Inc	6/30	3%	3%
24 Individuals	12/31	2% each (48% total)	2% each (48% total)