I. A 70%-owned subsidiary regularly sells merchandise to its parent. Which of the following statements describes the computation of noncontrolling interest share? a) (The subsidiary's net income x 70%)-unrealized profits in the beginning inventory- unrealized profits in the ending inventory 2 unrealized profits in the ending inventory c (The subsidiary's net income+unrealized profits in the beginning inventory - unrealized profits in the ending inventory)-70% d) (The subsidiary's net income + unrealized profits in the beginning inventory - unrealized profits in the ending inventory) x 30% e) (The subsidiary's net income+ unrealized profits in the ending inventory - unrealized profits in the beginning inventory) x 30% 8