SEP when proprietor closes and starts partnership

Technical topics regarding tax preparation.
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Sole proprietor "A" had a disregarded entity LLC, which had an employee "B" for at least 3 years.

In early 2021, "A" put $14k in his SEP IRA and did not take a deduction for it on his 2020 tax return.

In mid-2021, the disregarded entity LLC took on a new member "C". So the LLC is now owned by "A" 50% and "C" 50%, and taxed as a partnership.

Simultaneously, in mid-2021, "B" stopped working for the LLC, and "A" and "B" formed a new LLC taxed as a partnership, which is owned by "A" 60% and "B" 40%.

Question: Which of the three businesses (the A sole proprietorship, the AC partnership, or the AB partnership) have to be considered when figuring the SEP contribution requirements?

Can we just look at the A sole proprietorship, since that ended and did not exist at the same time as the partnerships, and say that the $14k is the final contribution to the SEP for the closed business, and now they just need to put in a little bit of money for B based on B's wages?

I think that the AC partnership and the AB partnership don't have to be combined together, since there's not common ownership of more than 50%. What about the A sole proprietorship and the AC partnership; that would have to be combined for SEP purposes, right? Can we exclude C from the SEP contribution since he's been there less than 3 years, and just contribute for A (based on A's sole proprietorship earnings and AC partnership earnings) and B (based on B's wages)?

If we can exclude one or more of these businesses (such as the AB partnership), does that mean the the SEP contribution calculation should not take A's self-employment earnings from the AB partnership into account?
 

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