ParentCo's Controlled Group Includes the Following Members

ParentCo's controlled group includes the following members. ParentCo owns all of the stock in each of the listed entities. Which entities can join ParentCo in a consolidated return?
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SubCoA, a manufacturer incorporated in India.
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SubCoB, a U.S. manufacturer.
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SubCoC, a U.S. S corporation.
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SubCoD, a U.S. partnership.
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SubCoE, a U.S. limited liability company (LLC).
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SubCoF, a U.S. manufacturer incorporated in Puerto Rico.
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SubCoG, a U.S. manufacturer that claims a deduction for its production activities (DPAD).
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SubCoH, a U.S. tax-exempt museum.