ParentCo, SubOne and SubTwo Have Filed Consolidated Returns Since 2011

Multiple Choice

ParentCo, SubOne and SubTwo have filed consolidated returns since 2011. All of the entities were incorporated in 2010. Taxable income computations for the members include the following. None of the group members incurred any capital gain or loss transactions during these years, nor did they make any charitable contributions. How should the 2012 consolidated net operating loss be apportioned among the group members?
ParentCo SubOne SubTwo

A) $60,000 $ 0 $ 0
B) $20,000 $20,000 $20,000
C) $ 0 $20,000 $40,000
D) $ 0 $40,000 $20,000