9. Park Co. uses the equity method to account for its January 1, 20X5, purchase of Tun Inc.'s common stock. On January 1, 20X5, the fair values of Tun's depreciable assets and land exceeded their carrying amounts. How do these excesses of fair values over carrying amounts affect Park's reported year-end Earnings from Investment in Tun for 20X5?

	Depreciable assets excess	Land excess
A.	Decrease	No effect
B.	Decrease	Decrease
C.	Increase	No effect
D.	Increase	Increase

Option A

Option B

Option C

Option D