Boston Company Owns More Than 50 Percent of the Ordinary

Boston Company owns more than 50 percent of the ordinary shares of Dynamic Company. Assume Boston net income of $225,000 is allocated as $180,000 to Boston and $45,000 to noncontrolling interest. In Boston's consolidated income statement that includes Dynamic, under IFRS, how will the amount of non-controlling interest be reported?

A) $45,000 will be presented as an item of expense below the net income.
B) $45,000 will be presented as an item of expense above the net income.
C) $45,000 will be presented as an allocation to net income below the net income.
D) $45,000 will not be presented on the face of the income statement.