Paint,Inc ,A Domestic Corporation,owns 100% of Blue,Ltd

Paint,Inc. ,a domestic corporation,owns 100% of Blue,Ltd. ,a foreign corporation and Yellow,Inc. ,a domestic corporation.Paint also owns 40% of Green,Inc. ,a domestic corporation.Paint receives no distributions from any of these corporations.Which of these entities' net income are included in Paint's income statement for current year financial reporting purposes?

A) Paint,Blue,Yellow,and Green.
B) Paint,Blue,and Yellow.
C) Paint,Blue,and Green.
D) Paint,Yellow,and Green.
E) None of the above.