The Consolidated Group Reports a Net Operating Loss (NOL)for the Year.The

The consolidated group reports a net operating loss (NOL) for the year.The tax law works to:

A) Keep the consolidated group from benefiting when the election to consolidate is motivated chiefly by tax reduction strategies.
B) Disallow any carrybacks of NOL deductions.
C) Allow unused charitable contributions a 20-year carryforward.
D) All of the above statements describe effects of the consolidated return rules.