A farmer has noticed that his soybean plants produce more beans in some years than others. he claims to always apply the same amount of fertilizer to the plants but he suspects the difference in crop yield may have something to do with the amount of water the crops receive. the farmer has observed that the soybeans on his farm usually receive between 0 to 0.5 inches of water per day, but he is unsure of the optimal amount of water with which to irrigate.

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?