A Co$.$ has acquired an $80\%$ controlling interest in B Co$.$ If using the proportionate consolidation method, the consolidated balance sheet on the date of acquisition will contain:

Multiple Choice

the parent's pro$-$rata share of the assets and liabilities of the subsidiary at book value

the parent's pro$-$rata share of the assets and labilities of the subsidiary at falr market value.

$100\%$ of the assets and liabilities of the subsidiary at book value.,

$100\%$ of the assets and llabilitles of the subsidiary at fair market value