Which of the following statements is true? (Refer to chapter seven and eight).

	a.	If the equity investing firms has the right to receive the expected residual returns of the entity if they occur the firms investment in the other entity is classified as a vairiable interest (VIE) investment.
	b.	If the equity investing firms has the obligation to absorb the expected losses of the entity if they occur tthe firms investment in the other entity is classified as a vairiable interest (VIE) investment.
	c.	The total equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support from other parties, including equity holders.
	d.	If The equity investing firms lacks the direct or indirect ability to make decisions about the entitys activities through voting rights or similar rights the firms investment in the other entity is classified as a vairiable interest (VIE) investment.