D Corp Had Investments, Direct and Indirect, in Several Subsidiaries:E Co

D Corp. had investments, direct and indirect, in several subsidiaries:E Co. is a domestic firm in which D Corp. owned a 90% interestF Co. is a domestic firm in which D Corp. owned 60% and E Co. owned 30%G Co. is a domestic firm wholly owned by E Co.H Co. is a foreign subsidiary in which D Corp. owned a 90% interestI Co. is a domestic firm in which D Corp. owned 50% and G Co. owned 25% Which of these subsidiaries may be included in a consolidated income tax return?

A) E, F, G, H, and I.
B) E, G, H, and I.
C) E and F.
D) E, F, G, and H.
E) E, F, and G.