Which of the Following Is Eligible to File Federal Income

Which of the following is eligible to file Federal income tax returns on a consolidated basis?

A) U.S.corporation engaged in the oil and gas industry.
B) Japanese corporation engaged in multinational operations,including two-thirds of its activities in the U.S.
C) Japanese corporation engaged in multinational operations,including one-third of its activities in the U.S.
D) A limited liability company operating exclusively in Texas.