H Corporation Purchased 55 Percent of J Corporation's Stock on April

H Corporation purchased 55 percent of J Corporation's stock on April 5, 2011 and the remaining 45 percent on July 28, 2011 The time known as the consistency period under provisions of § 338 runs from April 5, 2010 through July 28, 2012.If H acquires any assets of J during this period, except in the ordinary course of business,

A) Their value is determined by carryover of the subsidiary's basis to the parent corporation.
B) Under the consistency rule, provisions of § 332 must govern the determination of their value.
C) It is deemed to have made a § 338 election to treat the stock purchase as an acquisition of assets, thus precluding a carryover basis.
D) None of the above are true.