Under the Partial Equity Method of Accounting for an Investment

Under the partial equity method of accounting for an investment,

A) The investment account remains at initial value.
B) Dividends received are recorded as revenue.
C) Amortization of the excess of fair value allocations over book value of net assets is applied over their useful lives to reduce the investment account.
D) Amortization of the excess of fair value allocations over book value is ignored in regard to the investment account.
E) Dividends received increase the investment account.