Which of the Following Is NOT an Acceptable Way of Reporting

Which of the following is NOT an acceptable way of reporting a not-for-profit entity over which an organization has control?

A) By consolidating the controlled organization in its financial statements.
B) By providing the disclosure set out in paragraph 4450.22 of the Handbook.
C) If the controlled organization is one of a large number of individually immaterial organizations,by adhering to the disclosure requirements set out in paragraph 4450.26 of the Handbook.
D) By using the Equity method.