Which of the Following Is/are True Regarding Majority, Active Investments

Which of the following is/are true regarding majority, active investments?

A) An investor acquires shares of an investee so that the investor can control the investee both at the broad policy-making level and at the day-to-day operational level.
B) U.S.GAAP views ownership of more than 50% of an investee as implying an ability to control the investee, unless evidence indicates to the contrary.
C) IFRS views ownership of more than 50% of an investee as implying an ability to control the investee, unless evidence indicates to the contrary.
D) An investor cannot exercise control of a majority-owned investee if a court effectively controls the investee in bankruptcy proceedings or if the investee is a foreign company whose government restricts the withdrawal of assets from the country.
E) all of the above