Which of the following components is deducted to calculate the value of the Non-Controlling Interest (NCI)?

a. The NCIs share of the subsidiarys dividends to shareholders

b. All of these are correct

c. The NCIs share of the amortization of the excess of fair value over book value of assets and liabilities

d. The NCIs share of the subsidiarys net loss

*c and d are incorrect, explain your answer.