$13.$ In which of the following cases control of a company over its investee is assumed, even though its ownership of ordinary voting shares of the investee does not exceed $50\%?(2$ marks$)(1)$ The parent has power over more than $50\%$ of the voting rights by an agreement with other investors$2)$ The parent participates in the operating policies of the subsidiary$(3)$ The parent has the power to appoint or remove a majority of members of the board of directors in the subsidiary companya$)(1)$ and $(2)$ onlyb$)(1)$ and $(3)$ onlyc$)(2)$ and $(3)$ onlyd$)(1).(2)$ and $(3)$