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