In Calculating the Voting Power and Market Value for Two

In calculating the voting power and market value for two or more corporations to file a consolidated tax return, preferred stock is included only if it

A) is entitled to vote.
B) is not limited and not preferred as to dividends.
C) does have redemption rights beyond its issue price plus a reasonable redemption or liquidation premium and is convertible into the other class of stock.
D) meets any of the above conditions.