Lemon Corporation Acquired 80 Percent of Bricks Corporation's Common Shares

Lemon Corporation acquired 80 percent of Bricks Corporation's common shares on January 1, 20X7, at underlying book value. At that date, the fair value of the noncontrolling interest was equal to 20 percent of the book value of Bricks Corporation. Bricks prepared the following balance sheet as of December 31, 20X8: On January 1, 20X9, Bricks declares a stock dividend of 9,000 shares on its $5 par value common stock. The current market price per share of Bricks stock on January 1, 20X9, is $20.
Based on the preceding information, the investment elimination entry required to prepare a consolidated balance sheet immediately after the stock dividend is issued will include a debit to Retained Earnings for:

A) $200,000
B) $65,000
C) $155,000
D) $20,000