Pacific Energy Corp. (PEC) needs to build a power plant to meet the energy needs of its local customers. PEC is a publicly held company, and as such is concerned that the financing required to build a plant of its own would negatively impact its financial statements. Therefore, it partners with Sunshine Financial to create a special company called SoCal Electric which will build the new power plant and then lease it to PEC. The energy from the plant will primarily be used to meet PEC's needs but will also be sold to power companies in Arizona and New Mexico. In the agreement, PEC purchases 90% of the SoCal Electric stock for $9,000,000, and Sunshine Financial purchases the other 10% for $1,000,000. Profits are to be split equally between Pacific Energy and Sunshine Financial. Sunshine Financial agrees to absorb the losses incurred during the first year (estimated to be $2,500,000) while the plant is being built and to guarantee the $120,000,000 in loans that SoCal Electric will need to finance the construction. Which company should consolidate the VIE? Please explain why you believe this