1:8-3 Pamela (an individual) owns 100% of P Corpora- tion's stock and 100% of R Corporation's stock. P owns 100% of S Corporation's stock and 49% of T Corporation's stock. S owns the remaining 51% of T's stock. All the corporations are includible corpo- rations and have only one class of stock. a. Which entities comprise an affiliated group? b. Which entities comprise a controlled group? c. How would your answer to Part a change if S were instead a foreign corporation