How do the members of a consolidated group split among themselves the benefits of the lower tax brackets on the first $75,000 of taxable income?

A. According to their relative net asset holdings

B. According to an internal tax-sharing agreement

C. According to an internal tax-sharing agreement, which may be modified by the IRS upon audit?

D. According to a tax-sharing agreement that must be approved by the IRS by the end of the first quarter of the tax year