This year, HPLC$,$ LLC$,$ was formed by H Incorporated, P Incorporated, L Incorporated, and C Incorporated. Each member had an equal share in the LLC$\text{'}$s capital. H Incorporated, P Incorporated, and L Incorporated each had a $30$ percent profits interest in the LLC$,$ with C Incorporated having a $10$ percent profits interest. The members had the following tax year$-$ends: H Incorporated $[1/31],$ P Incorporated $[5/31],$ L Incorporated $[7/31],$ and C Incorporated $[10/31].$ What tax year$-$end must the LLC use?

Multiple Choice

$7/31$

$5/31$

$1/31$

$10/31$