Which of the following best describes the calculailion of the ivon$-$conitroling inserest $($NCi$)$ on the balance sheet at a point atfer acquisition?

Muspie Croice

It is equal to the NCIs share of the subeidiary$/$s sharefolders' equiny plus the unamortized acquisiticn differemtial.

It is equal to the NCl$\text{'}$s share of the subs diarys shareholders' equity as at the current date.

It is equal to the NCrs share of the subsidiary$/$s common shares plis their share of the change in retained earnings since acqusition.