LO.1 USCo, a domestic corporation, owns 100% of ForCo, a foreign corporation, and SubCo, a domestic corporation. USCo also owns 35% of InvestCo, a domestic corporation. USCo receives no distributions from any of these corporations. Which of these entities’ taxable income is included in USCo’s current-year Form 1120, U.S. income tax return? Assume USCo consolidates all eligible subsidiaries.