Parent Co$.$ acquires a controlling financial interest in Sub Co$,$ a business entity. However, part of the equity in Sub is not attributable, directly or indirectly, to Parent. The NCI must be

A$.$ Greater if goodwill is recognized.

B$.$ Excluded from the measurement of goodwill.

C$.$ Lower if the acquirer previously held an equity interest in the acquiree.

D$.$ Measured at its acquisition$-$date fair value.