The XYZ Partnership is being formed by three partners. Their ownership in the partnership, and tax year ends are listed below. Using the least aggregate deferral method in the table below, determine which tax year the partnership can elect.

			June 30	Sept 30	Dec	31
			deferral (# months)	Total	deferral (# months)	Total	deferral (# months)	Total
X	30%	June 30	0	0	9	2,.7	6	1.8
Y	35%	Sept 30		1.1	0
Z	35%	Dec 31		2.1	3.0		0	0
Total				3.2		3.8

Which tax year can the partnership elect without IRS permission? 6/30 or 9/30 or 12/31?