Which of the following companies would qualify to be regarded as subsidiaries of Alpha?
A.
Beta in which Alpha has 15% votes and a place on the board of directors
B.
Delta in which Alpha has 52% votes but no place on the board of directors
C.
Gamma in which Alpha has 25% shares and two places on the board of directors
D.
Theta in which Alpha holds 100% votes and all places on the board of directors