Which of the Following Results in an Increase in the Equity

Which of the following results in an increase in the Equity in Investee Income account when applying the equity method?

A) Amortizations of purchase price over book value on date of purchase.
B) Amortizations, since date of purchase, of purchase price over book value on date of purchase.
C) Extraordinary gain of the investor.
D) Unrealized gain on intra-entity inventory transfers for the prior year.
E) Sale of a portion of the investment at a loss.