Parent Corporation owns 90% of all the stock of SubOne Corporation. SubOne owns 85% of the stock

Question:

Parent Corporation owns 90% of all the stock of SubOne Corporation. SubOne owns 85% of the stock of Sub Two Corporation. Individuals unrelated to either Parent or SubOne own the other 15% of Sub Two. Who is included in the parent-subsidiary controlled group (as defined by tax law) from the above facts?

Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...