Which of the following statements regarding consolidation of a VIE with its primary beneficiary is Due? A) The consolidation of a VIE with its primary beneficiary requires the business enterprise to follow a separate process than the one required for consolidations based on voting interests. B) All intra-entity transactions between the primary beneficiary and the VIE are included in the consolidation. C) Only intra-entity transactions between die primary beneficiary and the VIE resulting from intra-entity transfers are eliminated in the consolidation. D) VIEs with controlling interests must include one hundred percent of the primary beneficiary's net income in a consolidation. E) The allocation of the YIE's net income is based on an analysis of the underlying contractual arrangements between die primary beneficiary and other holders of variable interests. Parent Corporation loaned money to its subsidiary with a five-year note at the market interest rate. How would the no