C. Radiant Bhd acquired 60% ordinary shares of Glitter Bhd on 1 January 2019. Kangaro Bhd owned 40% of the ordinary shares of Glitter Bhd as well as an option to acquire half of Radiant Bhd's shares in Glitter Bhd. The option is currently exercisable at any time and if exercised, would increase Kangaro Bhd's votes in Glitter Bhd to 70% and would dilute Radiant Bhd's holding to 30% of Glitter Bhd. Required: Discuss whether Radiant Bhd controls Glitter Bhd based on MFRS 10 Consolidated Financial Statements. (5 marks)