When Companies Employ Push-Down Accounting

When companies employ push-down accounting:

A) the consolidated financial statements will appear exactly as if push-down accounting had not been used.
B) a special account called Revaluation Capital will appear in the consolidated balance sheet.
C) all consolidation elimination entries are made on the books of the subsidiary rather than in consolidated workpapers.
D) it means that the subsidiary is not substantially wholly owned by the parent.