A$)$

The basic dividends$-$received deduction rules generally do not apply to the calculation of the consolidated dividends$-$received deduction.

B$)$

A member of an affiliated group can elect to carry back its own separate return losses from a consolidated return year to one of its earlier profitable separate return years.

C$)$

A consolidated NOL is computed in part by including the consolidated capital gain in taxable income.

D$)$

All of these are false.