Help with dividends deduction.

Hey Mr Mike I pick up this in the flash card revision section. The parent has a 75% holding in a subsidiary. Before the year end, the subsidiary directors declared a dividend of $6,000. How much dividend should be deducted from the subsidiary’s retained earnings in the calculation of consolidated retained earnings ( Working 3 )? The answer is that all of it should be deducted. Please kindly clarify me on the reasoning of this deduction.