Green is undergoing an expansion and during the year it acquired: 52% of the voting equity of Ted and immediately changed the board of directors. 90% holding in Sylvia, including 35% of the voting equity. Green has so far failed to have one of its directors appointed to Sylvia's board. 70% of the voting equity of Luke. 45% of the voting equity of Hyson. A provision in the regulations governing the company entitles Green to exercise control over the financial and operating characteristics of Hyson. The following companies should be consolidated as subsidiaries in the financial statements of Green Group: Select one: a. Luke b. Ted, Sylvia and Luke O c. Ted, Luke and Hyson O d. All four companies