45) If a business combination occurs and the consideration paid exceeds the fair value of the identiable net assets of the subsidiary on the acquisition date and the parent acquires less than 100% of the outstanding common shares of the subsidiary, which consolidation method will result in the highest value for non-controlling interest on the acquisition date? 45) A) The entity theory. B) The proprietary theory. C) The parent company extension theory. D) The parent company theory