Task: Property Constraint Reasoning (ontology: Business_Finance/Financial_Industry_Business_Ontology)

The property 'has equity' applies to instances of 'LegalEntity', and 'variable interest entity' is a subclass of 'LegalEntity'. Which class can appear as the value of 'has equity' for instances of 'variable interest entity'?

A. organization covering agreement
B. owners' equity
C. branch
D. not for profit organization

Answer: owners' equity