Ply Corporation Acquired the Outstanding Common Stock of Simi Company

Ply Corporation acquired the outstanding common stock of Simi Company as follows:
10%, Jan. 2, 2006
25%, June 1, 2006
25%, Aug. 1, 2006
40%, Sept. 30, 2006

The fiscal year of both companies ends on September 30. Simi's common stock was acquired by Ply at its carrying amount in Simi's accounting records. Consolidated net income for the year ended September 30, 2006, includes the following earnings of Simi:

A) 10% of earnings, January - May, 2006
B) 35% of earnings, June - July, 2006
C) 60% of earnings, August - September, 2006
D) 60% of earnings, January - September, 2006
E) None of the foregoing