Given a date, return the date of the last day of the quarter preceding the quarter in which this date falls. for example
2020-04-25 => 2020-03-31
2020-06-25 => 2020-03-31
2020-09-25 => 2020-06-30
2020-10-25 => 2020-09-30
if the given date is in the first quarter, the year minus 1
2020-03-25 => 2019-12-31