ParentCo,SubOne and SubTwo Have Filed Consolidated Returns Since 2012

Multiple Choice

ParentCo,SubOne and SubTwo have filed consolidated returns since 2012.All of the entities were incorporated in 2011.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 2013 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