Select the best answer.

What is the ratio that is used to apportion a U$.$S$.$ shareholder's GILTI inclusion back to the individual CFCs that the U$.$S$.$ shareholder is invested in$?$A$.$ The CFC$\text{'}$s total $\backslash (\backslash$mathrm$\{$QBAI$\}\backslash$div $\backslash )$ the total amount of QBAI of all CFCsB$.$ The CFC$\text{'}$s tested income $\backslash (\backslash$div $\backslash )$ the total amount of all CFCs with tested incomeC. The CFC$\text{'}$s E$\backslash$&P $\backslash (\backslash$div $\backslash )$ the total amount of E$\backslash$&P of all CFCsD$.$ The CFC$\text{'}$s tested income $\backslash (\backslash$div $\backslash )$ the total amount of all CFCs with tested income and tested loss