13. On the date of the business combination of a parent company and its partially owned subsidiary, under the computation method used in this book, the amount assigned to minority interest in net assets of subsidiary is based on the:

a. Cost of the parent company’s investment in the subsidiary’s common stock.

b. Carrying amount of the subsidiary’s identifiable net assets.

c. Current fair value of the subsidiary’s identifiable net assets.

d. Current fair value of the subsidiary’s total net assets, including goodwill.