How is the year-end balance of the NCI in Net Assets (NCINA) account calculated? A) Beginning-of-year NCINA P's % of S's reported net income + P's % of Amort of Differential + P's % of S's dividends. B) Beginning-of-year NCINA + Ps% of S's reported net income - Ps % of Amort of Differential dividends. P's% of S's NCI's % of Amort of Differential NCIs% C) Beginning-of-year NCINA + NCI's% of S's reported net income of S's dividends. D) Beginning-of-year NCINA NCls% of S's reported net income + NCI's % of Amort of Differential - NCI's% of S's dividends