For which of the following tax-related matters can an affiliated group’s parent corporation act as the group’s agent?
a. Making an initial consent for a subsidiary corporation to participate in a consolidated return election.
b. Changing an accounting method election for a subsidiary corporation.
c. Carrying on correspondence with the IRS during an audit regarding a transaction entered into by a subsidiary corporation that affects the group’s determination of consolidated taxable income.
d. Requesting an extension of time within which to file a consolidated tax return.