In periods subsequent to acquisition and in the absence of intercompany profits or other complicating transactions, the noncontrolling interest (as shown in the consolidated balance sheet) can be determined by summing the noncontrolling interest in equity at acquisition and:

(A) The noncontrolling percentage of the book value of the subsidiary’s net assets.

(B) The noncontrolling percentage of the fair value of the subsidiary’s net assets.

(C) The noncontrolling percentage of the subsidiary’s year-end retained earnings.

(D) The noncontrolling percentage of the change in subsidiary retained earnings from acquisition to the end of the current year.