7. The accuracy of the minority interest in net assets of a partially owned subsidiary subsequent to the date of the business combination may be verified by applying the minority interest percentage to the:

a. Total stockholders’ equity of the subsidiary.

b. Balance of the parent company’s Investment in Subsidiary Common Stock account.

c. Total stockholders’ equity of the subsidiary plus unamortized current fair value differences.

d. Amount in c plus unimpaired goodwill.