Super Tasty Co. (STC) holds 19% of the common shares of Responsible Edible Doughnuts Inc. (Red). STC can appoint three members of Red's 12-member board of directors and is a major supplier of raw materials to Red. The remaining 81% of Red's common shares are widely held and Red is a private company. If STC reports under ASPE, which of the following represents the reporting options for its investment in Red?