When the identifiable net assets (INA) method is used, which one of the following statements is correct? O a. The NCI value is based on the full fair value of the subsidiary including goodwill. b. The NCI value is based on the book value of the net identifiable assets of the subsidiary including goodwill. The NCI value is based on the book value of the net identifiable assets of the subsidiary excluding any value pertaining to goodwill. Od The NCI value is based on the fair value of the net identifiable assets of the subsidiary but excludes any value pertaining to goodwill. Oc