Using the Consideration Paid by the Parent Company to Measure

Using the consideration paid by the parent company to measure the fair value of the NCI is probably an unrealistic measure because:

A) the parent may have obtained the shares in the subsidiary company at a substantial discount to the market,which in turn may affect the fair value of the NCI
B) the subsidiary's share price may not be quoted on a securities exchange
C) both the parent and the subsidiary's share price may not be quoted
D) all of the above