Tyler Corporation Holds 1,900 Shares of Tucker Corporation Common Stock

Tyler Corporation holds 1,900 shares of Tucker Corporation common stock as its sole long-term investment.Tyler does not have significant influence or control over Tucker.The stock was purchased during 2012 at a price of $120 per share.On December 31,2012,the market price of Tucker's stock was $108 per share.On December 31,2013,the market price of Tucker's stock was $136 per share.What should be reported as the carrying value of the investment on Tyler's December 31,2012,and December 31,2013,balance sheets,respectively?

A) $228,000; $228,000
B) $205,200; $228,000
C) $205,200; $205,200
D) $205,200; $258,400