Which of the following statements pertaining to the consolidated financial statements is TRUE? Multiple Choice A) The consolidated financial statements do not include any noncontrolling interest if the parent uses the cost method to account for the investment in the subsidiary. B) The investment in subsidiary line on the balance sheet and investment income from subsidiary line on the income statement are eliminated and replaced by the underlying assets, liabilities, revenues, and expenses of the subsidiary, plus or minus the acquisition differential when preparing consolidated financial statements. C) The elimination of the investment in subsidiary line on the balance sheet and investment income from subsidiary line on the income statement when preparing consolidated financial statements is only required if the parent uses the equity method to account for the investment in the subsidiary. D) The consolidated financial statements are affected by the method used by the parent to account for the investment in the subsidiary.