Use the Following Information to Answer the Question(s)below

Use the following information to answer the question(s) below.
On January 1,2011,Pansy Company acquired a 10% interest in Sunflower Corporation for $80,000 when Sunflower's stockholders' equity consisted of $400,000 capital stock and $100,000 retained earnings.Book values of Sunflower's net assets equaled their fair values on this date.Sunflower's net income and dividends for 2011 through 2013 were as follows:

-Bart Company purchased a 30% interest in Simpson Corporation on January 1,2008,and Bart accounted for its investment in Simpson under the equity method for the next 3 years.On January 1,2011,Bart sold one-half of its interest in Simpson after which it could no longer exercise significant influence over Simpson.Bart should

A) continue to account for its remaining investment in Simpson under the equity method for the sake of consistency.
B) adjust the investment in Simpson account to one-half of its original amount and account for the remaining 15% interest using the equity method.
C) account for the remaining investment under the cost method,using the investment in Simpson account balance immediately after the sale as the new cost basis.
D) adjust the investment account to one-half of its original amount (one-half of the purchase price in 2008) ,and account for the remaining 15% investment under the cost method.