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Which of the following is NOT one of the three reasons we can't compute consolidated financial statement totals by simply adding the parent's book values

Which of the following is NOT one of the three reasons we can't compute consolidated financial statement totals by simply adding the parent's book values to the investee's book values? Mark all that apply.
Which of the following is NOT one of the three reasons we can't compute consolidated financial statement totals by simply adding the parent's book values to the investee's book values? Mark all that apply.
The investee's dividends must be included with the parent's dividends in the consolidated income statement.
The effects of intra-entity transactions must first be eliminated.
The investee's stockholders' equity accounts must be eliminated.
The book value of investee assets must be adjusted to reflect their acquisition-date fair values.

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