Under current U$.$S$.$ tax law for consolidated tax returns:

Multiple Choice

The parent can use the net operating loss carryforward of another entity in the group.

A net operating loss carryforward if an entity will be unusable when consolidated tax returns are prepared.

A net operating loss carryforward of an entity in the group can only be used by that entity.

Since the tax return is for all entities in one consolidated group, the net operating loss carryforward of one entity must be pro$-$rated to all other entities in the group.

One entity in the group can use another entity$$s net operating loss carryforward to its advantage.