What Would Be Errant's Journal Entry to Record the Amortization

What would be Errant's journal entry to record the amortization of the acquisition differential (excluding any goodwill impairment) on December 31, 2018? (Assume that any difference between the fair values and book values of the equipment, trademark and bonds payable would all be amortized over 10 years.)

A)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Equity method inc ome } & \$ 18,800 & \\\hline \text { investment in Grub } & & \$ 18,800 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Equity method inc ome } & \$ 16,000 & \\\hline \text { imestment in Grub } & & \$ 16,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Investment in Grub } & \$ 18,800 & \\\hline \text { Equity method inc ome } & & \$ 18,800 \\\hline\end{array}$$