Soften Corporation forms a separate legal entity. Started, to develop new technology. the entity is funded by $4,000,000 in outside equity and $26,000,000 in debt. Soften guarantees Starter's debt. the entity is expected to generate the following cash flows at the end of one year: A discount rate of 10 percent is appropriate. Assume qualitative analysis of Starter's VIE status is inconclusive. Quantitatively analyze whether Started is a variable interest entity. Assume Started is a variable interest entity. Identify the factors that determine whether Soften is the primary beneficiary that must consolidate Started