25. Which of the following statements is true regarding the filing of income taxes for an affiliated group?

A) Domestic subsidiaries greater than 50% ownership must file a consolidated tax return.

B) Domestic subsidiaries greater than 60% ownership must file a consolidated tax return.

C) Domestic subsidiaries greater than 80% ownership must file a consolidated tax return.

D) Domestic subsidiaries greater than 80% ownership may file a consolidated tax return.

E) Foreign subsidiaries must file a consolidated tax return.