40. LO.6 Cerulean, Inc.,Coral,Inc., and Crimson, Inc. form the Three Cs Partnership on January1 of the current year. Cerulean isa 50% partner, and Crimson and Coral are 25% partners. For reporting purposes, Crimson uses a fiscal year with an October 31 year-end, Coral
uses the calendar year,and Cerulean uses a fiscal year with a February 28/29 year-end.What is the required tax year for Three Cs under the least aggregate deferral method?