The Calculation of Goodwill and Non-Controlling Interest Under the Entity

The calculation of Goodwill and Non-Controlling Interest under the Entity Theory is derived :

A) by using an imputed acquisition cost, which would be the presumed cost of acquiring 100% of the outstanding voting shares of the subsidiary.
B) by using the actual acquisition cost.
C) by using the actual acquisition cost less any uncontrolled portion of the subsidiary's net assets at fair market value.
D) by using the actual acquisition cost less any uncontrolled portion of the subsidiary's net assets at book value.