What is the basic principle of the acquisition method regarding accounting for a noncontrolling interest?A$.$A subsidiary is an indivisible part of a business combination and should be included in its entirety regardless of the degree of ownership. B$.$Consolidated financial statements should report a noncontrolling interest balance if the outside ownership is more than $20\%.$ C$.$Consolidated financial statements should be produced only if both the parent and the subsidiary are in the same basic industry. D$.$Consolidated financial statements should not report a noncontrolling interest balance because these outside owners do not hold stock in the parent company.