According to the Corporations Act 2001, a small proprietary company is one which satisfies at least two of the following tests: it must have consolidated revenue of less than $50 million, consolidated gross assets of less than $25 million and: Select one: O a. fewer than 100 employees at the end of the financial year. O b. total liabilities of less than $10 million. O c. total liabilities of less than $20 million. O d. fewer than 100 shareholders at the end of the financial year