25- When consolidating a subsidiary under the equity method, which of the following statements is true with regard to the subsidiary subsequent to the year of acquisition?

Group of answer choices

A- All depreciable net assets are revalued to fair value at the date of acquisition and must be amortized over their useful lives.

B- Only depreciable net assets that have excess fair value over book value must be amortized over their useful lives.

C- Only net assets that had excess fair value over book value when acquired by the parent must be amortized over their useful lives.

D- All net assets are revalued to fair value and must be amortized over their useful lives.

E- Only assets that have excess fair value over book value must be amortized over their useful lives.

Please explain, WHY?

I am in between B and C