Which of the following entities is eligible to file Federal income tax returns on a consolidated basis?

a$.$ Japanese corporation engaged in multinational operations, including two$-$thirds of its activities in the United States.

b$.$ Japanese corporation engaged in multinational operations, including one$-$third of its activities in the United States.

c$.$ U$.$S$.$ corporation engaged in the marijuana industry.

d$.$ Professional sports team operating as a limited partnership.