Corporation Parent (P)owns 85 percent of Corporation A1; Corporation A1 owns 60 percent of Corporation A2; Corporation A2 owns 90 percent of A3; Corporation A3 owns 60 percent of Corporation A4 and 15 percent of Corporation A2; Corporation A4 owns 100 percent of Corporation A5. Identify the consolidated group(s) of corporations.

a. P-?A1-?A2-?A3-?A4-?A5

b. P-?A1 only

c. P-?A1and A2-?A3-?A4-?A5

d. P-?A1; A2-?A3; and A4-?A5

e. P-?A1 and A2-?A3