dana corp owns stock in seco corp for dana and seco to qualify for the filing of con 625494

Dana Corp. owns stock in Seco Corp. For Dana and Seco to qualify for the filing of consolidated returns, at least what percentage of Seco’s total voting power and total value of stock must be directly owned by Dana?

Total voting power

Total value of stock

a.

51%

51%

b.

51%

80%

c.

80%

51%

d.

80%

80%