Which of the Following Statements Are Incorrect

Which of the following statements are incorrect?

A) The elimination of the parent's investment in a subsidiary will be done by eliminating the investment against the parent's direct ownership interest.
B) The parent's interest in post-acquisition earnings will be based on the parent's direct and indirect ownership interests.
C) The minority interest in post-acquisition earnings will be based on the direct minority interest.
D) The minority interest in pre-acquisition reserves will be based on the direct minority interest.
E) None of the given answers; they are all correct.