Rye Company Purchased 15% of Lena Company's Common Stock During

Rye Company purchased 15% of Lena Company's common stock during 2019 for $150,000.The Investment in Lena had a $160,000 fair value at the end of 2019 and a $140,000 fair value at the end of 2020.Lena Company declared and paid dividends of $36,000 in 2019 and $38,000 in 2020.What is the total amount reported on Rye's income statement for the year ended December 31,2020 related to the Lena investment?

A) $15,700.
B) ($14,300) .
C) ($15,700) .
D) $5,700.