Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) The basic dividends-received deduction rules generally do not apply to the calculation of the consolidated dividends-received deduction.
B) A member of an affiliated group can elect to carry back its own separate return losses from a consolidated return year to one of its earlier profitable separate return years.
C) A consolidated NOL is computed in part by including the consolidated capital gain in taxable income.
D) All of the above are false.