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

Multiple select question.

U$.$S$.$ consolidated group can claim a foreign tax credit for the taxes paid by the subsidiary

income of the subsidiary is taxable in the U$.$S$.$ when earned

two corporations can file a consolidated U$.$S$.$ tax return

subsidiary must file a separate tax return in the U$.$S$.,$ reporting its foreign source income and foreign tax credit