Bargain purchase and the treatment of NCI

Dear sir/madam,

I am struggling with the accounting treatment of a bargain purchase when a NCI is applicable.

Given the following information for an 80% acquisition:

FV of the consideration 200
Proportional NCI 60
FV of the net assets (300)
Bargain Purchase (40)

In this scenario, the 40 would go directly into P&L as income instead of on the B/S as negative goodwill.

The NCI of 60 would go under equity. Will this remain under equity, or should this also be released in P&L? I expect it to stay under equity, but I am not 100% sure…