If a Parent Company Borrows Money from Its Subsidiary,what Effect

If a parent company borrows money from its subsidiary,what effect (if any) will this have on the non-controlling interest?

A) This would have no effect on the non-controlling interest.
B) The subsidiary would book its pro-rata share of any interest revenue.
C) The non-controlling interest Balance would be reduced by the amount of the loan.
D) The subsidiary would record any interest revenue as an extraordinary gain.