Assume you are the president of nuclear company. at the end of the first year of operations (december 31), the following financial data for the company are available:
accounts payable $48,000
accounts receivable 62,200
cash 21,000
common stock 61,030
dividends 380
equipment 33,000
notes payable 1,650
operating expenses 77,500
other expenses 9,750
sales revenue 101,900
supplies 8,750

The stock of grommet corporation, a u.s. company, is publicly traded, with no single shareholder owning more than 5 percent of its outstanding stock. grommet owns 95 percent of the outstanding stock of staple inc., also a u.s. company. staple owns 100 percent of the outstanding stock of clip corporation, a canadian company. grommet and clip each own 50 percent of the outstanding stock of fastener inc., a u.s. company. grommet and staple each own 50 percent of the outstanding stock of binder corporation, a u.s. company. which of these corporations form an affiliated group eligible to file a consolidated tax return?