Based on the information presented above, determine which entities $($if any$)$ in Blue and Gold$$s affiliated group are engaged in a unitary business with the Parent $($The Blue and Gold Company$).$ You must support your conclusion by reference to the various unitary tests articulated by the U$.$S$.$ Supreme Ct$.,$ state tax courts, and state definitions of a unitary business group $($which are generally derived from the constitutional tests$).$ There is no $$right$$ answer.$$ You will be evaluated on the thoroughness of your analysis and the strength of your arguments.$$