Persuasive Qualitative Evidence That an Entity Is Not a Variable

Persuasive qualitative evidence that an entity is not a variable interest entity, per U.S. GAAP, includes which one of the following?

A) The entity is the sole supplier to another entity, and its profit margin is comparable to its competitors.
B) The entity has issued preferred and common stock, and the shareholders are guaranteed a certain return on their investment.
C) The entity's equity level is greater than that of similar entities that do not require their debt to be guaranteed by another party.
D) The entity has a debt to equity ratio that is higher than that of its competitors.