D Corporation had investments, direct and indirect, in several subsidiaries: E Corporation$$a domestic firm in which D Corporation owned a $90\%$ interest; F Corporation $$a domestic firm in which D Corporation owned $60\%$ and E Company owned $20\%$; G Company$$a domestic firm wholly owned by E$.$ Company; H Company$$a foreign firm in which D Corporation owned a $100\%$ interest; I Company$$a domestic firm in which D Corporation owned $50\%$ and G Company owned $35\%.$ Which of these subsidiaries may be included in a consolidated income tax return?

Multiple Choice

E$,$ F$,$ G$,$ H

E$,$ G$,$ I

E$,$ G

E$,$ F$,$ H$,$ I

E$,$ F$,$ G$,$ I