If Any Member of an Affiliated Group Does Not Join

If any member of an affiliated group does not join in the filing of a consolidated return,

A) The tax liability of each member is determined as if separate returns were filed.
B) The group is automatically terminated by the IRS.
C) The tax liability of each member is determined by spreading out liability among the remaining groups.
D) The common parent is held responsible even if it was an inadvertent error.
E) None of the above