Provide short answer to each of the following questions.

Scrooge holds 70% of the voting rights of Cratchett. Marley has 30% of the voting rights of Cratchett. Marley also has an option to acquire half of Scrooge's voting rights, which is exercisable for the next two years, but at a fixed price that is deeply out of the money (and is expected to remain so for that two-year period). Required Explain whether either of Scrooge or Marley should consolidate Cratchett in accordance with IFRS 10.