If a US Multinational Corporation Incurs Start-Up Losses from Foreign Operations, Which

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) Operation through a foreign branch and Operation through a domestic subsidiary