Palomba Corporation Allocates Consolidated Income Taxes to Its 90%-Owned Subsidiary

Palomba Corporation allocates consolidated income taxes to its 90%-owned subsidiary using the percentage allocation method.Under this method,consolidated income tax expense will be allocated to a subsidiary

A) on the basis of the agreement between the parent and subsidiary.
B) on the basis of the subsidiary's pretax income as a percentage of consolidated pretax income.
C) on the basis of the income taxes remitted to the IRS.
D) at the rate of 90%.