In What Order Should the Tests to Determine a Partnership's

Multiple Choice

In what order should the tests to determine a partnership's year-end be applied?

A) majority interest taxable year; least aggregate deferral; principal partners test.
B) principal partners test; majority interest taxable year; least aggregate deferral.
C) principal partners test; least aggregate deferral; majority interest taxable year.
D) majority interest taxable year; principal partners test; least aggregate deferral.
E) None of the choices are correct.