Which of the following statements is correct with respect to control for consolidation purposes? A. ASC Topic 810 requires consolidation of all majority-owned subsidiaries unless those subsidiaries are in totally different lines of business. B. The temporary control exception to consolidation was introduced by ASC Topic 810 and now constitutes one of the two exceptions to consolidation. C. The only remaining exception to consolidation of majority-owned subsidiaries is where it is questionable whether control actually exists. D. The primary purpose of consolidated financial statements is to reflect the legal form of the entities under common ownership.