On January 1, 2018, Green Corporation Purchased 20% of the Outstanding

On January 1, 2018, Green Corporation purchased 20% of the outstanding voting common stock of Gold Company for $300,000. The book value of the acquired shares was $275,000. The excess of cost over book value is attributable to an intangible asset on Gold's books that was undervalued and had a remaining useful life of five years. For the year ended December 31, 2018, Gold reported net income of $125,000 and paid cash dividends of $25,000. What is the carrying value of Green's investment in Gold at December 31, 2018?

A) $295,000.
B) $300,000.
C) $315,000.
D) $320,000.