In Applying Equity Accounting,dividends Received from an Investee

In applying equity accounting,dividends received from an investee:

A) are treated as income.
B) are capitalised and amortised over the period in which the investment is held by the investor.
C) reduce the carrying amount of the investment.
D) increase the carrying amount of the investment.
E) are passed to the 'retained earnings' of the investor.