A Government Entity Controls Both Edward Limited and Jacob Limited

A government entity controls both Edward Limited and Jacob Limited. Bella Limited and Jasper Limited are the subsidiaries of Edward Limited. Carlisle Cullen is the managing director of Edward Limited. Edward Limited can apply the partial exemption of disclosures in paragraph 25 of AASB 124 to transactions with the following parties, except for:

A) Carlisle Cullen;
B) Jacob Limited;
C) Bella Limited;
D) the government entity.