On January 1, 2015, Parris Corporation Purchased 75% of Samitz

On January 1, 2015, Parris Corporation purchased 75% of Samitz Corporation for$100,000. On November 17, 2015, Samitz Corporation declared total dividends of$12,000. At year-end, Samitz Corporation reported profit of $60,000. The balance in the Parris Corporation's Investment in Samitz Corporation at December 31, 2015 should be:

A) $91,000.
B) $148,000.
C) $100,000.
D) $109,000.
E) $136,000.