The Parent Company Purchased 80% of the Sub Corporation's Voting

The Parent Company purchased 80% of the Sub Corporation's voting stock on January 1,2015.The Parent Company used the acquisition method to prepare the consolidated balance sheet.Which of the following is not an accurate description of the consolidated balance sheet on January 1,2015?

A) Consolidated stockholders' equity does not include the stockholders' equity of the Sub Corporation.
B) Consolidated assets does not include the Investment in Sub account.
C) The fair value of both Parent's and Sub's assets are included within the consolidated balance sheet.
D) Consolidated assets will include goodwill if the imputed total business fair value of Sub is in excess of the fair value of Sub's identifiable assets.