Which of the following describes an instance in which the business-related shortcut does not apply to legal entities?

	The reporting entity participated significantly in the design or redesign of the legal entity
	The legal entity is designed so that substantially all of its activities either involve or are conducted on behalf of the reporting entity and its related parties
	The reporting entity and its related parties provide more than half of the total of the equity, subordinated debt, and other forms of subordinated financial support to the legal entity
	The activities of the legal entity are primarily related to securitizations or other forms of asset-backed financings or single-lessee leasing arrangements
	All the above are instances in which the business-related shortcut does not apply to legal entities