In which of the following situations does Entity A have joint control with other entities? A. Entity A has a 40% voting equity interest in Entity G. Entity H and Entity J each have a 30% voting equity interest in Entity G. The contractual agreement signed by the three parties states that Entity A has the sole right to direct some administrative activities of Entity G, while Entity H and Entity J must both agree to direct all the relevant activities of Entity G. B. Entity A has a 42% voting equity interest in Entity B and signed a contractual agreement with Entity C (which has a voting equity interest of 23% in Entity B) and Entity D (which has a voting equity interest of 35% in Entity B). The contractual agreement provides that Entities C and D are responsible for the relevant activities of Entity B. C. Entity A has a 36% voting equity interest in Entity Q. Entity R and Entity S each have a 32% voting equity interest in Entity Q. The three parties entered into a contractual agreement whereby all three entities agree to vote unanimously in the approval of all relevant activities. However, Entity R has the right to veto decisions about relevant financing activities. D. Entity A and Entity F each have 50% of the voting rights in Entity Z. The contractual agreement between Entity A and Entity B specifies that at least 51% of the voting rights are required to make decisions about the relevant activities of Entity Z.