A company decides it is required to consolidate a specialinterest entity. The assets and liabilities of that entity areconsolidated at book value, and not revalued to fair value,when

	A.	The company and the entity are already under common control.
	B.	The company owns some of the stock of the entity.
	C.	The company becomes the primary beneficiary of the entity.
	D.	The entity is not previously under the control of thecompany.