Which of the Following Best Illustrates a Parent-Subsidiary Relationship

Which of the following best illustrates a parent-subsidiary relationship?

A) Company A owns 55% of the outstanding voting shares of Company B. They have the right to appoint 8/10 members of the board of directors of Company B, however they choose not to get involved in the day-to-day operations of Company B.
B) Company A owns 75% of the outstanding shares of Company B and they have the right to appoint 1/10 members of the board of directors of Company B.
C) Company A and Company B have set up a separate entity that they each jointly control.
D) Company A owns 45% of the outstanding shares of Company B and provides accounting function assistance as their controller quit during the year.