Classify each of the following scenarios ("Probably a good match" / "Probably not a good match" / "No effect on consolidation") regarding consolidated return partners in computing the affiliated group's Federal income tax.

a.	SubCo has a number of appreciated assets that it wants to sell to its parent, Huge Corporation.
b.	SubCo has a number of assets that it wants to sell to its parent, Huge. The assets have declined in market value since SubCo purchased them.
c.	ParentCo uses cost depletion in accounting for its natural resources, while SubCo wants to continue to claim percentage depletion.
d.	ParentCo uses a calendar tax year, while SubTwo has been using a September 30 tax year-end.