Assume that a partnership is profitable and that its tax year ends on December 31 but one

Question:

Assume that a is profitable and that its tax year ends on December 31 but one of the partners' tax year ends on September 30. Does the partner enjoy a tax benefit or detriment from the partnership's use of a December 31 tax year-end? Explain.
Partnership
A legal form of business operation between two or more individuals who share management and profits. A Written agreement between two or more individuals who join as partners to form and carry on a for-profit business. Among other things, it states...