$3)$ Which one of the following items, originally recorded in the Investment in Falcon Co$.$ account under the

equity method, would not be systematically used to reduce investment income on a periodic basis?

A$)$ Amortization expense of goodwill

B$)$ Depreciation expense on the excess fair value attributed to machinery

C$)$ Amortization expense on the excess fair value attributed to lease agreements

D$)$ Depreciation expense on the excess fair value attributed to building