Which of the Following Relationships Indicates That River State University,a

Which of the following relationships indicates that River State University,a public university,would report an independent not-for-profit fund-raising foundation as a component unit?

A) The foundation raises and holds economic resources that are entirely or almost entirely for the direct benefit of River State University,but the university can only access the resources if and when the foundation's board of trustees approves a transfer.
B) The foundation raises and holds economic resources that are entirely or almost entirely for the direct benefit of River State University,the university has the ability to access the resources at its discretion,and the resources are significant to the university.
C) The foundation raises and holds economic resources that are entirely or almost entirely for direct benefit to River State University as well as a group of other universities in the state,but no individual university can access the resources until the foundation's board of trustees approves a transfer.
D) The foundation raises and holds economic resources that are entirely or almost entirely for the direct benefit of River State University and the university has the ability to access the resources at its discretion; however,the dollar amount of such resources are not significant to the university.