Corporation A has a profit of $100,000, and Corporation B has a loss of $250,000. Both corporations have the same shareholders. How might Corporation A get the use of Corporation B's losses?

a. Corporation A cannot get those profits.

b. The loss from Corporation B can offset the profit from Corporation A.

c. Only $100,000 from Corporation B can be transferred to Corporation A.

d. Corporations B and A would have to merge to one company.