The correct answer is
B: The 1st of Nisan, which is the New Year for counting the reign of the kings of ancient Israel, and the 1st of Elul, which is the New Year for animal tithes.
The correct answer is
B: The 1st of Nisan, which is the New Year for counting the reign of the kings of ancient Israel, and the 1st of Elul, which is the New Year for animal tithes.