Identify the effect of consolidation worksheet entries on the Income from Subsidiary account because of changes in the differential.

Multiple choice question.

Amortization of excess value is reclassified from individual accounts to Investment in Subsidiary account.

Amortization of excess value is reclassified from Income from Subsidiary account to income statement accounts.

Amortization of excess value is reclassified from Investment in Subsidiary account to individual accounts.

Amortization of excess value is reclassified from income statement accounts to Income from Subsidiary account.