In Determining the Existence of 'Significant Influence',and Considering Voting Power,consideration

In determining the existence of 'significant influence',and considering voting power,consideration must be given to:

A) the voting power directly related to the voting rights attaching to the equity interests.
B) the distribution of the balance of the voting power.
C) excluding voting power that applies only in contingent circumstances.
D) the voting power directly related to the voting rights attaching to the equity interests and excluding voting power that applies only in contingent circumstances.
E) the voting power directly related to the voting rights attaching to the equity interests; the distribution of the balance of the voting power; and excluding voting power that applies only in contingent circumstances.