SubCo Sells an Asset to ParentCo at a Realized Loss

Multiple Choice

SubCo sells an asset to ParentCo at a realized loss.That loss is not recognized by the group in the year of the sale,because of the:

A) Acceleration rule.
B) Matching rule.
C) Transfer pricing rules.
D) Wash sale rule.
E) None of the above.The group deducts the loss.