I'm not sure why we are adding the amortization expense of $900 to the net income if we are just eliminating the investment account? Can someone please explain I am confused.

Thompson earned net income for 2020 of $134,000 and paid dividends of $51,000 during the year. At the end of 2020 , the consolidation entry to eliminate Barber's accrual of Thompson's earnings would include a credit to Investment in Thompson Co. for Multiple Choice $83,000. Multiple Choice $83,000. $133,100. $134,000. $134,900