Problem $3-19($Static$)$ Part $1$

$1.$ What is the theoretically preferred method of presenting a noncontrolling interest in a consolidated balance sheet?

Multiple Choice

As a separate item within the liability section.

As a separate item within the stockholders$$ equity section.

By means of notes or footnotes to the balance sheet.

As a deduction from $($contra to$)$ goodwill from consolidation, if any.