Which of the following is not automatically exempt from the consolidation guidance included in FASB ASC 810 ("Consolidations")? a. Legal entities that meet the definition of "businesses" as defined by FASB ASC 805 ("Business Combinations") b. Legal entities that are not-for profit c. Legal entities that administer employee benefit plans subject to FASB ASB 712 ("Compensation - Nonretirement Postemployment Benefits") d. Legal entities that qualify as investments accounted for at fair value in accordance with the specialized guidance in FASB ASC 946 ("Financial Services - Investment Companies"

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