The TUV Partnership is held by ten partners who have the following capital and profits ownership of the partnership. The tax year-end used by each of the ten partners is also indicated. Assume each partner has used this year-end for at least five years. Partner Ownership Partner's Tax Year End 8% 12/31 B 8% 7/31 8% 9/30 10% 7/31 10% 7/31 10% 10/31 10% 9/30 H 12% 12/31 12% 7/31 K 12% 7/31 What is the required year-end for the TUV Partnership assuming that the business has no natural business year and has not filed a Sec. 444 election?