In which of the following circumstances would a city be viewed as having appointed members of a potential component unit's governing body for the purposes of determining if the appointment criterion has been met?

a. The mayor appoints members.

b. The council and mayor jointly appoint members.

c. The city finance director appoints members.

d. The governing board of a city component unit (whose board is appointed by the city) appoints members.

e. All of the above.