Sadie Corporation's Stockholders' Equity at December 31,2013 Included the Following

Sadie Corporation's stockholders' equity at December 31,2013 included the following: Pilga Corporation purchased a 30% interest in Sadie's common stock from other shareholders on January 1,2014 for $5,800,000.What was the book value of Pilga's investment in Sadie on January 1,2014?

A) $5,400,000
B) $5,700,000
C) $7,120,000
D) $7,440,000