Tamara and Golda, both calendar-year taxpayers, each own a 20% interest in Partnership TGT. Tech18, Inc., whose fiscal year ends on July 30 of each year, owns a 60% interest in Partnership TGT. Partnership TGT has not established a business purpose for using a different tax year, nor has it made a fiscal year tax-year election. On what date will Partnership TGT's taxable year end?

March 15.

April 15.

July 30.

December 31.