The First Step in Account for a Business Combination Is

The first step in account for a business combination is to identify the acquirer.Which of these is not a property of the acquirer?

A) In a combination primarily effected by the transfer of cash and liabilities the acquirer is usually the transferor rather than the recipient
B) The owners of the acquirer usually retain or receive the largest portion of relevant voting rights
C) The acquirer is usually unable to dominate the selection of the management team of the combined entity
D) The owners of the acquirer are usually able to appoint/remove or elect a majority of the governing body of the combined entity