Multiple Chole Question

C Corp has two subsidiaries$--$B Corp and D Corp. Assume the three entities have the following marginal tax rates: C Corp $(36\%)$ D Corp $(21\%)$ B Corp $(10\%).$ The related group is contemplating an expenditure that any of the entities could logically undertake. An effective tax planning strategy, using the entity variable, might be to shift deductions to blank$\_$Corp and taxable income to $\_$blank$\_$Corp.

$D$;$B$

B; C

$B$;$B$

C;B