GASB provides guidance for determining when a primary government should include a legally separate organization in its financial report. What would be required for the primary government to include the related entity in its financial reports?

A$.$ The primary government controls a voting majority of the other organization$$s governing board or otherwise may impose its will on the organization.

b$.$The other organization is fiscally dependent upon the primary government.

c$.$The related organization must represent a financial benefit or burden to the primary government.

d$.$Either the primary government controls a voting majority of the other organization$$s governing board or otherwise may impose its will on the organization or the other organization is fiscally dependent upon the primary government plus the related organization must represent a financial benefit or burden to the primary government choice would be sufficient to require inclusion.