Workshape manufacturing has two classes of distributors: jit distributors and non-jit distributors. the jit distributor places small, frequent orders, and the non-jit distributor tends to place larger, less frequent orders. both types of distributors purchase the same product. the customer activities and costs for the previous quarter are as follows:

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?