What is the noncontrolling interest?

Select one:

a$.$ The equity of a subsidiary company which is in legal reorganization.

b$.$ The interest of the other stockholders of the subsidiary company which appears on the consolidated

statements.

c$.$ The interest of the parent company if that company owns less than $100$ percent of the subsidiary.

d$.$ The difference between the P$\text{'}$s investment account and the book value of the S$\text{'}$s net assets.