X and Y entered into a contract. X agreed to deposit P50,000 with Y s account to make it appear that Y had sufficient capitalization in forming an incorporation. They agreed that Y should return the money plus 12% interest within 30 days. What is the nature of the contract?

• A. Mutuum, because of the stipulation as to interest.
• B. Mutuum, because Y acquired ownership upon depositing the amount in his account.
• C. Commodatum, because Y never acquired ownership over the money as he was under obligation to return it and it was only for purposes of exhibiting that he had sufficient capital.
• D. Commodatum, because the stipulation for the payment of interest did not convert it to mutuum.