Jersey Company Acquired 90% of York Company on April 1,2014

Jersey Company acquired 90% of York Company on April 1,2014.Both Jersey Company and York Company have December 31 fiscal year ends.Under current GAAP,which of the following statements is false?

A) The consolidated income statement in 2014 should not include York's revenues and expenses prior to April 1,2014.
B) When preparing consolidating work papers in 2014,York's revenues prior to April 1,2014 are eliminated.
C) York's earnings prior to April 1,2014 should appear as a deduction on the consolidated income statement in 2014.
D) The consolidated income statement in 2014 should include York's revenues and expenses after April 1,2014.