Which of the following is correct in regard to filing a consolidated tax return?

A The corporations must use the parent's accounting method when filing a consolidated tax return

The corporations must use the accrual accounting method when filing a consolidated tax return if the consolidated gross

receipts exceed $$30M(2024).$

Earnings & profits $($E&P$)$ are computed on a consolidated basis.

The members of the group do not have to conform their tax year to the parent's tax year.