Petrus Corporation Owns a 40 Percent Interest in the Stock

Petrus Corporation owns a 40 percent interest in the stock of Sunseri Corporation.During 2010,Sunseri pay $25,000 in dividends to Petrus and reports $107,000 in net income.Petrus Corporation's investment in Sunseri will increase Petrus's income before income taxes by

A) $17,800.
B) $42,800.
C) $52,800.
D) $32,800.