D CorpHad Investments,direct and Indirect,in Several Subsidiaries $\bullet$ E CoA Domestic Firm in Which D Corp

D Corp.had investments,direct and indirect,in several subsidiaries:
$\bullet$ E Co.a domestic firm in which D Corp.owned a 90% interest
$\bullet$ F Co.a domestic firm in which D Corp.owned 60% and E Co.owned 30%
$\bullet$ G Co.a domestic firm wholly owned by E Co.
$\bullet$ H Co.a foreign subsidiary in which D Corp.owned a 90% interest
$\bullet$ I Co.a domestic firm in which D Corp.owned 50% and G Co.owned 25%
Which of these subsidiaries may be included in a consolidated income tax return?

A) E,F,G,H,and I.
B) E,G,H,and I.
C) E and F.
D) E,F,G,and H.
E) E,F,and G.