A US Company Consolidates a Subsidiary Whose Accounts Are Reported in in Euros

A U.S. company consolidates a subsidiary whose accounts are reported in euros. The subsidiary's functional currency is the euro. During the consolidation eliminating entries, consolidated other comprehensive income changes because:

A) Revaluation and subsequent write-off of the subsidiary's assets and liabilities change its exposure to translation gains and losses.
B) The subsidiary now has additional AFS debt securities which change in value.
C) Elimination of the investment account on the parent's books reduces the subsidiary's assets.
D) The noncontrolling interest in the subsidiary must share in the subsidiary's equity.