Earth owns 80% of the ordinary share capital of both Island and River. Balance sheet extracts for the three companies at 31 December 20X3 were as follows: Earth Island River m m m 10 10 10 Ordinary shares (1) P&L reserves 12 15 (15) Minority interest in the consolidated balance sheet of Earth as at 31 December 20X3 is: Select one: a. 4m b. 5m O c. 7m O d. 8.4m