Laliberte Products Ltd$.($LPL$),$ a public company, made several equity investments in the current year. Which of the following investments would most likely be a joint arrangement for LPL$?$

A$)25,000$ of the $30,000$ outstanding voting common shares of Glabman Inc. There are significant intercompany transactions between the two companies.

B$)13,500$ of the $45,000$ outstanding voting common shares of CCL Ltd$.$ There are significant intercompany transactions between the two companies.

C$)1,000$ of the $20,000$ outstanding voting common shares of Petruck Inc. There are no transactions between the two corporations and LPL plans to hold these shares for less than a year.

D$)1,000$ of the $2,000$ outstanding non$-$voting preferred shares of Paradise Ltd$.$ There is a small number of intercompany transactions between the two companies.