A Subsidiary Has Purchased Some Bonds from Its Parent Company

A subsidiary has purchased some bonds from its parent company. Under the par-value method, the non-controlling interest is allocated its share of the difference between ________.

A) the bond's market value and face value
B) the bond's face value and its carrying value on the subsidiary's books
C) the bond's market value and its carrying value on the subsidiary's books
D) the bond's par value and carrying value