When a Company Accounts for an Investment Under the Purchase

When a company accounts for an investment under the purchase method of accounting,

A) the book value of the subsidiary's assets is added to the parent company's assets.
B) the book value of the subsidiary's liabilities is added to the parent company's liabilities.
C) the company owns more than 50% of the stock of the investee.
D) a year-end adjustment is made to increase or decrease the carrying value of the investment to fair market value.