Investor Has a 40% Ownership Interest in the Common Stock

Investor has a 40% ownership interest in the common stock of Investee.Investor paid $10,000 more than book value for its 40% interest and regards the excess as attributable to goodwill.If Investee reports income of $200,000 and pays dividends of $50,000, the operating activities of the consolidated statement of cash flows (indirect method) will reflect an adjustment of

A) ​$80,000
B) ​$70,000
C) ​$60,000
D) ​$20,000