F is а fоreign cоrpоrаtion, аnd D1, D2, D3, D4, and D5 are domestic corporations. F is a public company. F owns 100% of D1 and 50% of D4. D1 owns 80% of D2 and 50% of D4. D2 owns 100% of D3. D4 owns 100% of D5. Which corporations qualify as an affiliated group for purposes of filing a federal consolidated income tax return?