Taxation on non-controlling interest

Hello,

I have a question, Company A owns 79% of Company B, B is a pass-through entity, If A is a Corporation, how does the 21% non controlling interest affect the income tax?Assume B ‘s profit in 2017 was $100, A’s profit was $100, so the consolidated profit would be $200, and $21 was non-controlling interest, when filing tax return, the taxable income should be $200 or $179? And what if Co A is S corporation? Is the tax treatment different?

Thanks,

Hui