With no explanation, chose the best option from "A", "B", "C" or "D". on the theme, and any number of them sed courts, when determining the propriety of apportionability, that they should not be distracted by the form in which the income is received: “One must look principally at the investment activity, not at the form of investment, to determine the propriety of apportionability____ Changing the form of the income works no change in the underlying economic realities of [whether] a unitary business [exists], and accordingly it ought not to affect the apportionability of income the parent receives.” ASARCO, 458 U.S. at 330, 102 S.Ct. at 3116 (quoting Mobil Oil, 445 U.S. at 440-41, 100 S.Ct. at 1233); accord Exxon, 447 U.S. at 223-24, 100 S.Ct. at 2120-21. See also Comptroller of the Treasury v. Armco, Inc., 70 Md.App. 403, 521 A.2d 785, 795 (1987) (<HOLDING>). Under this methodological approach, courts

A: recognizing that the supreme court in hayes consistently limited its holding that the mva title provisions applied instead of the ucc to cases involving tort law and liability insurance coverage 
B: recognizing that the supreme court has consistently applied an analysis keyed to economic realities 
C: recognizing that supreme court has not clearly explained role of discretionary functions in qualified immunity analysis
D: holding that previous precedent statefs no rigid rule for the identification of an flsa employer  but provides a nonexclusive and overlapping set of factors to ensure that the economic realities test mandated by the supreme court is sufficiently comprehensive and flexible to give proper effect to the broad language of the flsa
B.