Which of the Following Potentially Is a Disadvantage of Electing

Multiple Choice

Which of the following potentially is a disadvantage of electing to file a Federal corporate income tax consolidated return?

A) Increased deduction amounts when computations are made on a group basis.
B) Deferral of gains realized in transactions between group members.
C) Increased basis in the stock of a subsidiary that generates annual taxable income.
D) Additional administrative costs in complying with the election.