HRN Enterprises Inc Purchases 80% of the Outstanding Voting Shares

Multiple Choice

HRN Enterprises Inc purchases 80% of the outstanding voting shares of NHR Inc on January 1,2009.On that date,

A) HRN's Non-Controlling Interest account will include 20% of the fair value of NHR's net assets.
B) HRN's Non-Controlling Interest account will include 20% of the book value of NHR's net assets.
C) HRN's Non-Controlling Interest account will include 20% of the acquisition differential on the Date of Acquisition.
D) HRN's Non-Controlling Interest account will include 20% of any unallocated portion of the acquisition differential on the Date of Acquisition.