Which of the Following Statements Is True

Which of the following statements is true?

A) When an affiliated group elects separate taxation, an additional "secondary" tax needs to be calculated.
B) An affiliated group filing a consolidated tax return must record on its own books its share of the consolidated provision for income tax.
C) Nonaffiliated tax filing is less complex than filing a consolidated tax return since there is no impact of intercompany transactions when separate returns are filed.
D) When an affiliated group elects joint taxation, an additional "secondary" tax needs to be calculated.