Senthel and Amallah, are both calendar-year taxpayers, and each own a 15% interest in the ABC, Fine Food Purveyors. ABC is a partnership. DEF, Inc., owns 70% of ABC. DEF uses a fiscal year that ends on March 30th. The ABC partnership has not established a business purpose for using a particular tax year, nor has it made a fiscal year election. On what date will the partnership's required tax year end?

March 15th.

March 30th.

April 15th.

May 31st.