$1.$ Substantively the same governing body means that

A$.$ Virtually the entire governing body of the primary government serves, in an ex officio capacity, as virtually the entire governing body of a component unit.

B$.$ A voting majority of the component unit governing body is made up of a voting majority of the primary government governing body.

C$.$ A voting majority of the primary government governing body serves on the component unit governing body.

D$.$ A voting majority of the component unit governing body also serves on the primary government governing body.