Jersey Company Acquired 90% of York Company on April 1,2011

Jersey Company acquired 90% of York Company on April 1,2011.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 2011 should not include York's revenues and expenses prior to April 1,2011.
B) When preparing consolidating work papers in 2011,York's revenues prior to April 1,2011 are eliminated.
C) York's earnings prior to April 1,2011 should appear as a deduction on the consolidated income statement in 2011.
D) The consolidated income statement in 2011 should include York's revenues and expenses after April 1,2011.