Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) If a corporation becomes a member of an affiliated group within the first thirty days of the corporation's tax year, the corporation can elect not to file a short- period tax return.
B) When a corporation joins in filing a consolidated return, taxable income of the member is combined with other members' taxable income prior to any adjustments.
C) A corporation may be required to file a separate return and file with an affiliated group in the same calendar year.
D) All of the above are false.