If a U$.$S$.$ company operates abroad using a foreign subsidiary, the $\_$blank$\_.($Select all that apply.$)$

Multiple select question.

pre$-2018$ earnings of the foreign subsidiary are subject to U$.$S$.$ taxation when repatriated through a dividend payment to the U$.$S$.$ parent corporation

earnings of the foreign subsidiary are not subject to current U$.$S$.$ taxation

two corporations can file a consolidated U$.$S$.$ tax return that includes the subsidiary's foreign source income