9. A parent company realizes a gain or loss on its acquisition of additional common stock from a subsidiary, with the minority stockholders waiving their preemptive rights, because:

a. The minority stockholders are owners under the economic unit concept.

b. The minority stockholders are creditors under the economic unit concept.

c. The subsidiary will pay more dividends to the parent company subsequent to its acquisition of additional common stock of the subsidiary.

d. The parent company will recognize more intercompany investment income or loss subsequent to its acquisition of additional common stock of the subsidiary.

e. Of none of the foregoing reasons.