D Corp. had investments, direct and indirect, in several subsidiaries: E Co. is a domestic firm in which D Corp. owned a 90% interest F Co. is a domestic firm in which D Corp. owned 60% and E Co. owned 30% G Co. is a domestic firm wholly owned by E Co. H Co. is a foreign subsidiary in which D Corp. owned a 90% interest I Co. is a domestic firm in which D Corp. owned 50% and G Co. owned 25% Which of these subsidiaries may be included in a consolidated income tax return?

A.	E, F, G, H, and I.

B.	E, G, H, and I.

C.

E and F.

D.	E, F, G, and H.

E.	E, F, and G.