_____ Parco, a Publicly Owned Company, Could Properly Not Consolidate

_____ Parco, a publicly owned company, could properly not consolidate Sarco, which is controlled by means of

A) (1) A majority voting interest and (2) is unable to distribute dividends because of severe and long-term currency transfer restrictions imposed by a foreign government.
B) (1) A majority voting interest and (2) has emerged from bankruptcy reorganization proceedings (thus is no longer in bankruptcy) .
C) Other than a majority voting interest.
D) (1) A majority voting interest and (2) has total assets and earnings that are less than 10% of the Parco's total assets and earnings, respectively.
E) None of the above.