P Ltd paid $200 million to acquire 90% of S Ltd on 1 January 20x8 when S Ltd's net assets at fair value were represented by share capital of $100 million and retained profit of $100 million. For the year ended 31 December 20x8, S Ltd's "profit after tax" was $40 million and it paid cash dividends of $10 million. The group policy was to measure non-controlling interest based on its share of acquisition-date fair value of identifiable net assets of subsidiary acquired. In the 20x8 consolidated financial statements, the "Profit after tax attributable to non-controlling interest" in the consolidated statement of profit or loss and other comprehensive income and the "Non-controlling interest" in the consolidated statement of financial position should be respectively:

1. None of the listed choices.
2. $3 million and $23 million.
3. $3 million and $24 million.
4. $4 million and $23 million.
5. $4 million and $24 million.

Which option is it?