An Entity Would Be Considered the Primary Beneficiary of a Variable

An entity would be considered the primary beneficiary of a variable interest entity (VIE) if the entity

A) provides the majority of financial support when other parties are providing financial support to the VIE as well.
B) holds the largest voting interest in the VIE.
C) holds an equity interest equal to 10% of the total assets of the VIE.
D) holds an equity interest equal to 20% of the total assets of the VIE.