1 parent company regularly sells merchandise to its 80% - owned subsidiary . Which of the following statements describes the computation of noncontrolling interest income ? a . the subsidiary's net income times 209 b . ( the subsidiary's net income x 20% ) + unrealized profits in the beginning inventory unrealized profits in the ending inventory C . ( the subsidiary's net income + unrealized profits in the beginning inventory - unrealized profits in the ending inventory ) x 20 d . ( the subsidiary's net income + unrealized profits in the ending inventory - unrealized profits in the beginning inventory ) x 20