parent acquires the voting stock of a subsidiary on January 1, 2023. Required revaluations of the subsidiary's net assets are: Previously unreported identifiable intangibles valued at $3 million,with a remaining life of 10 years, straight-line Goodwill It is now December 31, 2025, three years after the acquisition. The goodwill is unimpaired during this period. The parent reports its investment in the subsidiary using the cost method. The subsidiary reports the following net income, other comprehensive income (loss), and dividends in the three years since the acquisition: Net Income Other Comprehensive Income (Loss) Dividends 2023 $600,000 $100 $100,000 2024 700,000 120 100,000 2025 750,000 (50) 150,000 The following questions related to eliminating entries on the December 31, 2025 consolidation working paper. Eliminating entry (A) includes