All of the Following Are Potential Losses or Returns of a Special

All of the following are potential losses or returns of a special purpose entity except

A) Entitles holder to residual profits.
B) Entitles holder to benefit from increases in asset fair value.
C) Entitles holder to receive shares of common stock.
D) If the special purpose entity cannot repay liabilities,honoring a debt guarantee will produce a loss.
E) If leased asset declines below the residual value,honoring the guarantee will produce a loss.