"Error C2248" complier error when you declare a template parameter type as a friend class of a template class in Visual C++

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Sample code

  /*
   * Compiler Options: none
   */ 

   template <typename T>
   class Test
   {
      //template parameter T declared as friend class
      friend class T ;
      int m_i ;
   } ;


   class B
   {
   public:
      //Cannot access private member of template class Test
      //since class B is not recognized as friend class of
      //template class Test
      B() { tB.m_i = 0 ;} //C2248 here
      Test<B> tB ;
   } ;

   int main()
   {
      B bObj ;
      return 0 ;
   }