When Preparing the Consolidated Financial Statements for Periods Subsequent to Acquisition

When preparing the consolidated financial statements for periods subsequent to acquisition, all of the following adjustments may be necessary except:

A) recording the subsidiary's assets and liabilities at their current fair market value.
B) adjusting the amortization expense to reflect the fair value of the subsidiary's assets at the date of acquisition.
C) writing down goodwill for any impairment.
D) eliminating the effects of intercompany transactions.