_The following data is provided regarding ownership interests Tax Year Ending Interest in Joint VENTURE Red October 31 ELLE January 31 Whit September 3 0 Complete the tables below to determine the tax year the joint venture must adopt using the least aggregate deferral method . Note : Carry the product answers out to one decimal place . Enter the product as a decimal !for Example , 5. 51 . If an amount is zero , Enter O. Test for Fiscal Year Ending October 3 1 Months of Partner Year - End Date Profit 9/0 Deferral Product RED 10/31 30 blank blank ELLE 1/31 blank blank White AD] blank blank Aggregate deferral months blank