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?