Suppose you are a CPA, and you have a corporate client that has been operating for several years. The company currently has two (2) subsidiaries and files a consolidated tax return. The company is considering expansion through reorganizations. ABC Corporation, a subsidiary targeted by the client for takeover, has substantial net operating losses. XYZ Corporation and BB Corporation will be acquired as subsidiaries in the next six (6) months. Create a scenario that will allow the client to reduce any disadvantages from filing a consolidated return as a member of a controlled group