What is not a tax policy issue of subpart F$?$

$($a$)$ The ownership requirements of a foreign subsidiary that determines when the foreigh corporation is a CFC

$($b$)$ The relief from double taxation when there is an actual dividend remittance from a foreign subsidiary

$($c$)$ The extent to which the current year CFC corporate profits can be deferred from current U$.$S$.$ Taxation in the absence of a divident repatriation

$($d$)$ To the extent there is a deemed gross income inclusion from a CFC$,$ what double taxation reliefe is available.