All of the following are examples of risk control transfer EXCEPT:

• A. Instead of undertaking an activity as an individual, create a corporation that does the activity and become a stockholder in the corporation.
• B. Subcontracting tasks to subcontractors to get rid of potential damages to construction equipment.
• C. Including an exculpatory clause in a leasing agreement.
• D. Forming a risk management team/department to manage a companys risks.