When an affiliated group filing a consolidated tax return acquires a new member who has never consented to the regulations, which of the following is true?

A. A form 1122 must be filed by the newly acquired subsidiary.

B. A new form 1122 must be filed by the common parent corporation.

C. No consents are required to be filed after the initial consolidated return year.

D. The entire group is required to submit a form 1122