lower if the parent chooses to use Equity Method rather than the Cost Method.

A. the parent's net income excluding any income arising from its investment in the Subsidiary, plus the net income of the subsidiary less the amortization of the acquisition differential and the impairment of goodwill.

B. the sum of the net incomes of both the parent and its subsidiaries less any inter-company dividends.

C. the sum of the net incomes of both the parent and its subsidiaries.

D. the parent's net income excluding any income arising from its investment in the subsidiary.