On January 1, 2011, Garner Corporation Purchased 25% of the Ordinary

On January 1, 2011, Garner Corporation purchased 25% of the ordinary shares outstanding of Landon Corporation for $250,000.During 2011, Landon Corporation reported net income of $80,000 and paid cash dividends of $40,000.The balance of the Share Investments-Landon account on the books of Garner Corporation at December 31, 2010 is

A) $250,000.
B) $290,000.
C) $330,000.
D) $260,000.