Which of the Following Is Not a Reason for an Entity's

Multiple Choice

Which of the following is not a reason for an entity's preference to have less than 100% ownership interest in some subsidiaries:

A) to decrease the cash necessary to acquire the control over the subsidiaries.
B) to incentivise the subsidiary's executives by allowing them to hold a non-controlling interest.
C) to comply with regulatory requirements.
D) to receive the whole gain on acquisition.