Create, Inc., a domestic corporation, owns 100% of Vinyl, Ltd., a foreign corporation and Digital, Inc., a domestic corporation. Create also owns 12% of Record, Inc., a domestic corporation. Create receives no distributions from any of these corporations. Which of these entities' net income are included in Create's income statement for current year financial reporting purposes?

a.Create, Digital, and Record.

b.Create, Vinyl, and Record.

c.Create, Vinyl, and Digital.

d.Create, Vinyl, Digital, and Record.