Which Statement Is False

Which statement is false?

A) The stock ownership requirement for the EAG rules is 50%.
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.