In which of the following situations would blending be required under GAAP?

a. The primary government appoints the voting majority of the component unit governing body, can impose its will on the component unit, and has financial benefit or burden relationships with it.

b. The component unit provides services entirely or almost entirely to the primary government.

c. The component unit provides services entirely or almost entirely to the citizenry of the primary government.

d. The primary government can abolish the component unit at will.