Dolan Ltd Has Invested in Several Domestic Manufacturing Corporations

Dolan Ltd. has invested in several domestic manufacturing corporations. Which of the following investments would most likely be accounted for under the equity method on Dolan's financial statements?

A) A holding of 3,000 of the 10,000 outstanding preferred shares of Green Co.
B) A holding of 5,000 of the 60,000 outstanding common shares of Eco-saveCo.
C) A holding of 20,000 of the 25,000 outstanding common shares of Enviro-Clean Co.
D) A holding of 15,000 of the 50,000 outstanding common shares of Planetwise Co.