$2.$ GymNastics hires Olympic Builders to build a new training facility. GymNastics wants to draft a construction contract that will equitably allocate risk between itself and Olympic. To do this, GymNastics and Olympic should consider all of the following EXCEPT

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a$.$ which party is in the best position to control the risk in question.

b$.$ which party will obtain the ultimate benefit of the undertaking that creates the risk.

c$.$ which party has the financial resources to bear the risk.

d$.$ which party controls the flow of money in the contract.