ABC Corp. was fully purchased by Golden Company on March 31, 20X8. Assuming both two companies have regular calendar year basis and have been engaged in business for a long time. The consolidated net income in Golden's Dec 31, 20X8 income statement should be comprised of_? The net income of Golden for The net income of ABC for

A. 12 months 3 months B. 12 months 9 months C. 12 months 12 months D. 12 months Net income of ABC should never be included in consolidated net income