A county transit authority is fiscally dependent upon the county because the transit authority—a legally separate entity—cannot set its fares without the substantive approval of the county commission. Given this scenario, in which of the following circumstances would the transit authority be deemed financially accountable to and thus a component unit of the county?

a. The appointment authority and ability to impose will criteria are met, but no financial benefit or burden relationship exists between the county and the authority.

b. The appointment authority and financial benefit or burden criteria are met. The county does not have the ability to impose its will on the authority.

c. The authority has a separately elected governing board, but the ability to impose will and financial benefit or burden criteria are met.

d. The authority would be financially accountable to the county, and thus a component unit, because it is fiscally dependent on the county—regardless of what other relationships exist.