Paul, David, and Ralph form a partnership. Their ownership percentages are 63%, 25%, and 12%, respectively, and they agree to share profits and losses in these ratios. Paul uses a January 31 fiscal year-end, while David and Ralph use a November 30 fiscal year-end. Unless the partnership obtains IRS permission to adopt a different taxable year, this partnership will use a: a. December 31 year-end. b. January 31 year-end. C. November 30 year-end. d any year-end they would like to use. e. none of the above