Pooke Co Acquired 75% of Finch Ltd

Multiple Choice

Pooke Co. acquired 75% of Finch Ltd. three years ago. In calculating the balance for the non-controlling interest, Pooke started with the net income from Finch's current year-end separate-entity financial statements. Which of the following adjustments must be added to Finch's net income in calculating Finch's adjusted net income?

A) Amortization of fair value increments
B) Unrealized gain on an upstream sale of a capital asset
C) Unrealized profit on upstream sales of inventory in the current year
D) Realized profits in the current year on upstream sales of inventory from the previous year