Tyvo is a separate legal entity that securitizes receviables for a variety of financial institutions. It was formed with an investment of $50 Million. Qualitative analysis is inconclusive regarding whether or not Tyvo is a variable interest entity. Quantitative analysis indicates that Tyvo's expected future cash flows are as follows, in millions (assume all cash flows occur at the end of the first year):

Expected Cash Flows	Probability
$42	.40
$72	.60

A risk-adjustment discount rate of 20% is appropriate.

Tyvo is likely to be considered a variable interest entity, per U.S. GAAP, if its equity financing is less than what amount?

A) $5 Million

B) $6 Million

C) $3.2 Million

D) $50 Million