P, S, and T Corporations comprise a consolidated group. In the current year, P has a profit, while S and T both incur a loss. The net of P's profit with S's and T's losses result in a consolidated NOL. In what years can P, S, and/or T deduct the consolidated NOL? O A. The P-S-T group carries over indefinately the current year consolidated NOL assuming the three corporations file consolidated tax returns during the carryover period. OB. The P-S-T group must carry forward the current year consolidated NOL unless the parent corporation elects to carry it back two years first. OC. The P-S-T group is required to carry back two years and forward 20 years the current year consolidated NOL regardless of which group member incurred the loss or if that member was a part of the consolidated group. OD. The P-S-T group can elect to carry the consolidated NOL forward indefinately only if the consolidated group is expecting an NOL in the next year as well. Otherwise, the election cannot occur and the NOL must be carried back two years