Donna is reviewing the income statement of Brier Company. She notices that Brier's income statement includes an item labeled "income attributable to noncontrolling interests." Donna should assume that Brier Company:

Multiple Choice

• is not partially owned by another company.
• owns 100% of the outstanding shares of another company.
• owns a controlling interest in another company that is less than 100%.
• sold a subsidiary during the current fiscal period.