Which of the Following Statements Is Not a True Statement

Which of the following statements is not a true statement about reporting of financially related not-for-profit entities?

A) If an NPO has a controlling interest in a for-profit entity,it should consolidate that entity's financial information with its own.
B) If an NPO has a joint agreement with another NPO to provide transportation for clients of the other organization,it should consolidate that entity's financial information with its own.
C) If an NPO has an economic interest in another entity but not control,it should disclose that in the notes to the financial statements.
D) If an NPO has significant influence over a for-profit entity,it should use the equity method to report that investment on its financial statement.