Corporation a Owns 50 Percent of the Voting Stock of Corporation

Corporation A owns 50 percent of the voting stock of Corporation B. What is the minimum amount of stock that Corporation A must acquire in Corporation B to allow the two corporations to file a consolidated return.

A) 30 percent of its voting stock
B) 50 percent of its voting stock.

C) 80 percent of its nonvoting stock
D) Both a and C)