If a legal entity is within scope of FASB ASC 810 (Consolidations), when can reporting company completely skip evaluation of whether legal entity is a VIE (i.e. variable interest entity model) and solely determine consolidation based on whether reporting company owns majority of voting common stock of legal entity (i.e. voting interest entity model):

a) Legal entity is only capitalized with bank loan and voting common stock

b) Legal entity satisfies one of four conditions for business-related scope exception

c) Reporting company does not have power to direct activities that most significantly impact legal entitys business activities

d) Reporting company does not have obligation to absorb losses of legal entity that could potentially be significant to legal entity