The ABC Ltd$.$ general partnership is trying to determine its proper year$-$end. Based on the

following partners and their year$-$ends use the least aggregate deferral method and calculate the

deferral factor if the year$-$end was $4/30.($i$.$e$.$ test a April year$-$end only$).$

Partner A$,$ interest: $5\%,$ Partner Year End: $\frac{3}{31}$

Partner B$,$ interest: $50\%,$ Partner Year End: $\frac{7}{31}$

Partner C$,$ interest: $45\%,$ Partner Year End: $4/31$

a$.6\mathrm{.}55$

b$.4\mathrm{.}55$

c$.2\mathrm{.}05$

d$.1\mathrm{.}55$