The Primary Beneficiary of the Variable Interest Entity Controls the Resources

The primary beneficiary of the variable interest entity controls the resources of and will obtain the future benefits from the variable interest entity:

A) Those resources meet the definition of an asset and should be included on the consolidated balance sheet of the primary beneficiary.
B) A review of the legal documentation which established the variable interest entity will assist us in determining who the beneficial owners of the variable interest entity are.
C) Because the primary beneficiary normally has no voting control of the entity the question of future benefits is irrelevant.
D) None of the above applies.