13. An acquired subsidiary has an intangible asset with fair value higher than book value at the in the subsidiary. The amortization of the (FV-BV) element of this intangible asset in the post- acquisition periods will cause a decrease in which of the following: a. The parent's "Investment in subsidiary" in the parent's balance sheet. b. Consolidated net income in the consolidated income statement. c. The parent's "Equity in net income of subsidiary" in the parent's income statement. d. (More than one of the above) e. (None of the above) u' voting shares. In assessing