When applying the variable interest consolidation model, which of the following legal entities would$$NEVER qualify for the business$-$related scope exception $($short$-$cut$)?$

a$.$ the legal entity is a $50/50$ joint venture under joint control of the reporting company and another equal partner

b$.$ the legal entity is a potato$-$chip manufacturer $($processor$)$

c$.$ the legal entity$$s activities are solely for the securitization of accounts receivable

d$.$ the legal entity provides only services $($that is$,$ no tangible product$)$