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XYZ$,$ LLC$,$ has several individual and corporate members. Abe and Joe, individuals with $\frac{4}{30}$ year$-$ends, each have a $23$ percent profits and capital interest RST$,$ Incorporated, a corporation with a $\frac{6}{30}$ year$-$end, owns a $4$ percent profits and capital interest, while DEF, Incorporated, a corporation with an $\frac{8}{30}$ year$-$end, owns a $4\mathrm{.}9$ percent profits and capital interest. Finally, $30$ other calendar year$-$end individual partners $($each with less than a $2$ percent profits and capital interest$)$ own the remaining $45$ percent of the profits and capital interests in $xYZ.$ What tax year$-$end should $xYZ$ use, and which test or rule requires this year$-$end?

Multuple Cholce

$\frac{4}{30},$ principal partners test

$\frac{4}{30},$ least aggregate deferral test

$12/31,$ princlpal partners test

$12/31,$ least aggregate deferral test