Assume that P acquires controlling interest in S and there is a Differential at the acquisition date. P uses the fully adjusted equity method to account for its investment. At year-end, when the parent's Income from S account is eliminated in the consolidation process, what replaces this item on the consolidated financial statements? A) NCI in Net Income. B) The details of S's reported ("book) net income, with S's expenses based on acquisition date book (G/L) values. C) The amortization of the acquisition-date excess cost details only. D) The details of S's true/adjusted'net income, with S's expenses based on acquisition date fair values due to amortization of any Differential