Which of the Following Is Not Generally a Disadvantage of Filing

Which of the following is not generally a disadvantage of filing Federal corporate income tax returns on a consolidated basis?

A) Net capital losses from one affiliate can offset the capital gains from another. This can reduce the tax liabilities of the group as a whole.
B) Realized losses from transactions between affiliates are not recognized immediately.
C) Compliance costs usually are higher when a consolidation election is in effect.
D) The election generally is binding for future tax years.