What Is the Preferred Way to Value the Noncontrolling Interest

What is the preferred way to value the noncontrolling interest in a subsidiary at the date of acquisition, per U.S. GAAP?

A) Level 3 measurement of the expected present value of future dividends paid to the noncontrolling interest
B) The stock price of noncontrolling shares in an active market
C) The appraised market value of the noncontrolling interest's share of the subsidiary's assets less liabilities
D) The stock price of noncontrolling shares in an active market, discounted for lack of control