When the parent's Investment in S account is eliminated in the consolidation process, what replaces this item on the consolidated financial statements? A) The acquisition-date fair values of Ss net assets, adjusted for any post-acquisition amortization of Differential. B) Only the new goodwill generated from the transaction. C) The acquisition-date book values of Ss net assets, adjusted for any post-acquisition amortization of Differential. D) The book value of S's net assets and S's beginning retained earnings only