Whoville LLC has about 30 LLC members. Tar Tinkers, Inc. (30% owner) and Roast Beast, Inc. (16% owner) both have June 30 tax year ends. Jing Tinglers, Inc.; Blum Bloopers, Inc.; and Who Wompers, Inc. each own 4% (12% total) and have September 31 taxable year ends. The other members (42% total) each own interests of 4% or less and use the calendar year (December 31). What is the tax year the partnership must use and why?