Table 16-2 Big Corporation Paid $95,000 to Acquire a 30% Investment in Investment

Table 16-2
Big Corporation paid $95,000 to acquire a 30% investment in the common shares of Little Corporation on January 3, 2017. On December 31, 2017, Little Corporation's net income was $210,000 and Little Corporation paid dividends of $80,000. On December 31, 2018, Little Corporation's net income was $170,000 and Little Corporation paid dividends of $60,000. Big Corporation used the equity-method to account for this investment.
-Refer to Table 16-2.At December 31,2018,the balance in Big Corporation's investment in Little Corporation's long-term account should be:

A) $95,000
B) $134,000
C) $167,000
D) $209,000