Identify which of the following statements is true:

A. a corporation may be required to file a separate return and file with an affiliated group in the same calendar year

B. when a corporation joins in filing a consolidated return, taxable income of the member is combined with other members' taxable income prior to any adjustments

C. if a corporation becomes a member of an affiliated group within the first thirty days of the corporations' tax year, the corporation can elect not to file a short-period tax return

D. all of the above are false