Which statement best describes a situation in which Company X was NOT an affiliate of your firms financial statement attest client (attest client)?

A.) Company X has significant influence over your attest client and your attest client is NOT material to Company X

B.) Company X is under common control with your attest client but your client and Company X are each material to the controlling entity

C.) Company X sponsors your employee benefit plan attest client

D.) Company X is a subsidiary of your attest client