Which of the following could be considered a VIE that must be consolidated? A 10% ownership stake in a sub, accounted for using the cost method A corporation established to manage the sponsoring firm's employee pension plan A firm established solely to purchase the sponsoring firm's receivables then issue debt backed by these assets A firm where the equity holders direct the activities of the firm by electing the members of the board, as well as assuming the risks associated with losses and the right to the entity's residual returns; no owner owns more than 5% of the firm