The Amount of the Adjustment to the Noncontrolling Interest in Consolidated

The amount of the adjustment to the noncontrolling interest in consolidated net assets is equal to the noncontrolling interest's percentage of the:

A) unrealized intercompany gain at the beginning of the period.
B) unrealized intercompany gain at the end of the period.
C) realized intercompany gain at the beginning of the period.
D) realized intercompany gain at the end of the period.