Which of the Following Entities Is Eligible to File Federal

Multiple Choice

Which of the following entities is eligible to file Federal income tax returns on a consolidated basis?

A) A U.S. C corporation that files on a separate basis for its state income tax returns.
B) The charitable foundation of a U.S. C corporation.
C) The liquidating trust of a U.S. C corporation.
D) A wholly owned French subsidiary of a U.S. C corporation.