Which of the following would be accounted for as a subsidiary of A?
(1)A holds no shares in B; however through an agreement with B's shareholders, A chooses 6 of the 10
(2)A owns 45% of C's shares. No other individual shareholder owns more than 5%.
(3)A owns 55% of D's shares. Under an contract in place, A must make all decisions in agreement with E, who owns 45% of the shares
(4)A controls F, a partnership, under an agreement.