Multiple Choice Question Identify the equation for the calculation of the NCI in net income of a subsidiary under the cost method. Multiple choice question. NCI in net income of the subsidiary = Net income - Dividend + Gain on bond retirement NCI in net income of the subsidiary = Net income + Dividend - Gain on bond retirement NCI in net income of the subsidiary = Net income + Dividend + Gain on bond retirement NCI in net income of the subsidiary = Net income - Dividend - Gain on bond retirement