If a USmultinational Corporation Incurs Start-Up Losses from Foreign Operations,which of the of the Following

If a U.S.multinational corporation incurs start-up losses from foreign operations,which of the following organizational forms provide immediate U.S.tax savings from the deduction of the losses?

A) Operation through a foreign subsidiary
B) Operation through a foreign branch
C) Operation through a domestic subsidiary
D) Both b.and c.