The instructors at Edudrakel, a tutoring center for undergraduate students, are required to teach multiple subjects that are not limited to their expertise or their majors. Therefore, the employee selection criteria at Edudrakel does not include testing of subject knowledge but focusses on assessing the logical, mental, numerical, problem-solving, and verbal abilities of the job applicants. In this scenario, which of the following selection tests should Edudrakel conduct to hire the right candidates?
1. A cognitive ability test
2. Specific ability test
3. External recruiting

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?