When companies are associated, ________.

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Part 1

Choose the correct answer.

A.

a small business deduction of up to $500,000 is available for each company of an associated group

B.

a small business deduction of up $500,000 is available in total for an associated group, and must be allocated pro-rata to each company within the group

C.

no small business deduction is available to companies that are part of an associated group

D.

a small business deduction of up $500,000 is available in total for an associated group, and can be allocated in any fashion to the companies within the group