Jans, an individual, owns 80% and 100% of the total value and voting power of A and B Corporations, respectively, which in turn own the following (both value and voting power): Ownership Property_A Corp. B Corp. C Corp. 80% D Corp. 100% All companies are c corporations except B Corp., which had elected S status since inception. Which of the following statements is correct with respect to the companies' ability to file a consolidated return? ca. A, C, and D may file as a group b.A and C may not file as a group, and B and D may not file as a group Cc. A and C may file as a group, and B and D may file as a group d. A and C may file as a group, but B and D may not file as a group |