Which of the Following Statements Regarding Controlled Groups Is False

Which of the following statements regarding controlled groups is false?

A) The purpose of the controlled group rules is to essentially treat the group as though it were one entity for purposes of determining certain tax benefits.
B) Having several entities treated as a controlled group is advantageous for tax purposes because each corporation in the group is allowed to use the 15% tax bracket in the corporate tax rate schedule in computing its regular income tax liability.
C) Lauren owns 100% of Corporation A stock and 100% of Corporation B stock. Corporation A and Corporation B form a controlled group.
D) Corporation A owns 100% of CorporationB. Corporation A and Corporation B form a controlled group.
All of the entities together in a controlled group can make use of only one 15% tax rate bracket.