27 Montana Corp. is trying to determine if its action to finance with receivables should be classified as "secured borrowing" or a "sale of receivables". Which of the following is a critical element that distinguishes the two options? O the transferee relies on assets received from the transferor to maintain operations the transferor surrenders control over the assets transferred 2 pts the age of the receivables transferred differs from the average age of the receivables O the transferee has received substantially all the risks and rewards of ownership