Which of the Following Statements Does Not Properly Describe the Accounting

Which of the following statements does not properly describe the accounting for business combinations?

A) Under the purchase method,the subsidiary's assets and liabilities are not valued at their full fair values on the consolidated balance sheet when minority interests are present.
B) Under the acquisition method,the subsidiary's assets and liabilities are valued at their full fair values on the consolidated balance sheet when minority interests are present.
C) The parent company has the option of choosing either the purchase method or the acquisition method to account for the business combination.
D) The noncontrolling interest is reported as a component of stockholders' equity when using the acquisition methoD.