Select the best answer.

Eastside Inc., a U$.$S$.$ corporation, has made a loan to its wholly$-$owned subsidiary, Westside Plc$,$ a UK corporation, which qualifies as a CFC$.$ The loan has been outstanding for the entire taxable year but has fluctuated during the current taxable year. Which of the following should be entered on Line $28$ of Schedule M for Westside's Form $5471?$A$.$ The maximum amount of the loan balanceB. The loan balance on the first day of the current taxable yearC. No amount is required to be enteredD. The loan balance midway, through the taxable year