As a trainer for Exempla Healthcare, Tina is faced with many challenges to properly training her new hires. There are over 40 different locations where Exempla employees work across the Chicago metro area. Tina decides to implement some valuable ebusiness tools to help reduce traveling costs, increase speed, and provide flexibility for completing training sessions with all the new hires. Tina primarily uses PowerPoints and videos during her training modules. What is the most effective ebusiness tool for Tina to implement and accomplish all of her training goals?

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?