'Control' exists when the parent owns less than half of the voting power of an entity when:

A. no other entity owns more than half either. B. there is power to govern the financial and operating policies of the entity under a statute. C. there is power to govern the financial and operating policies of the entity under an agreement. D. there is power to govern the financial and operating policies of the entity under a statute and there is power to govern the financial and operating policies of the entity under an agreement.