Which of the following results in an increase in the Equity in Investee Income account when applying the equity method?

A. Unrealized gain on intra-entity inventory transfers for the prior year.

B. Amortizations, since date of purchase, of purchase price over book value on date of purchase.

C. Extraordinary gain of the investor.

D. Amortizations of purchase price over book value on date of purchase.

E. Sale of a portion of the investment at a loss.