Consider the Following Economic Entity Structure A) I
B) II

Consider the following economic entity structure. The direct non-controlling interests (DNCI) and indirect non-controlling interests (INCI) are which of the following?
$\begin{array}{lcccc} & \text { DNCI in A Itd } & \text { INCI in A Itd } & \text { DNCI in B Itd } & \text { INCI in B Itd } \\\text { I. } & 20 \% & \text { Nil } & 70 \% & 6 \% \\\text { III. } & 20 \% & \text { Nil } & 10 \% & 6 \% \\\text { III. } & 20 \% & 18 \% & 20 \% & 12 \% \\\text { IV } & 20 \% & \text { Nil } & 30 \% & 12 \%\end{array}$

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