Which Statement Is False

Which statement is false?

A) The stock ownership requirement for the EAG rules is 80%.
B) Members of an EAG are treated as a single taxpayer for purposes of the DPAD.
C) For an EAG, the DPAD is allocated among the members in proportion to each member's respective amount of QPAI.
D) The DPAD of a consolidated group must be allocated to the group's members in proportion to each member's QPAI.
E) None of the above is false.