Which of the following is NOT a reason for a business to expand through a combination, rather than building new facilities? a. A combination provides cost advantages b- A combination improves production time C A combination provides easier access to intangible assets d. A combination provides an opportunity to invest in a company without taking responsibility for financial results. A subsidiary can be excluded from consolidation if: a- Control does not rest with the majority owner b- The subsidiary is in legal reorganization c The subsidiary is operating under international restrictions 3d All of the above