P Ltd (a Singapore-incorporated company whose functional and presentation currency is S$) acquired 90% of M Bhd (a Malaysia-incorporated company whose functional and presentation currency is RM) in 20x5. On 31 December 20x7, M Bhds net assets were RM500 million. For the year ended 31 December 20x8, M Bhds profit after tax was RM100 million. The exchange rate on 31 December 20x7 was RM1.00 = S$0.43. The average exchange rate for the year 20x8 was RM1.00 = S$0.40. The exchange rate on 31 December 20x8 was RM1.00 = S$0.38. The Profit attributable to non-controlling interest and Total comprehensive income attributable to non-controlling interest in the 20x8 consolidated financial statements should be respectively:

Group of answer choices

a. None of the listed choices.

b. S$3 million and S$1.3 million

c. S$3 million and S$3.8 million.

d. S$4 million and S$1.3 million.

e. S$4 million and S$3.8 million.