Sally, Donna, and AS Incorporated formed a partnership on May 1,2022 , called BEAK, LP. Now that the partnership is formed, they must determine its appropriate year-end. Sally has a 30 percent profits and capital interest while Donna has a 35 percent profits and capital interest. Both Sally and Donna have calendar year-ends. CS, Inc. holds the remaining profits and capital interest in BEAK, LP, and it has a September 30 year-end. What tax year-end must BEAK, LP, use for 2022 , and which test or rule requires this year-end? 12/31, majority interest taxable year 9/30, majority interest taxable year 12/31, least aggregate deferral test 12/31, principal partners test