The Noncontrolling Interest Line Item on the Income Statement Represents

The noncontrolling interest line item on the income statement represents ________.

A) the portion of the subsidiary owned by others, which is deducted to determine net income
B) the portion of the subsidiary owned by the reporting entity, which is added to determine net income
C) the portion of earnings that belongs to others, which is deducted to determine net income attributable to the controlling interest
D) the portion of earnings that belongs to others, which is added to determine net income attributable to the controlling interest