Use the Following Information to Answer Questions

Use the following information to answer questions
Heart Company has a total of 750,000 shares issued.Diamonds Inc.purchases 150,000 of Heart shares for $10 \ share on January 1, 2011.On December 31, 2011, Heart has a net income of $125,000 and Heart shares are trading for $9.50 \ share.
-If this is a strategic investment, the balance in Diamond's investment in shares account on December 31, is:

A) $1,425,000
B) $1,450,000
C) $1,500,000
D) $1,525,000