Consider the Following Economic Entity Structure: the Direct Non-Controlling

Consider the following economic entity structure: The direct non-controlling interest (DNCI) and indirect non-controlling interest (INCI) are which of the following?
$\begin{array}{lcccc} & \text { DNCI in A Ltd } & \text { INCI in A Ltd } & \text { DNCI in B Ltd } & \text { INCI in B Ltd } \\\text { I. } & 10 \% & 14 \% & 40 \% & 6 \% \\\text { III. } & 40 \% & \text { Nil } & 10 \% & 6 \% \\\text { III. } & 10 \% & \text { Nil } & 40 \% & 6 \% \\\text { IV } & 40 \% & \text { Nil } & 10 \% & 54 \%\end{array}$

A) I.
B) II.
C) III.
D) IV.