On January 1,2015,Parris Corporation Purchased 75% of Samitz Corporation for $100,000.On

On January 1,2015,Parris Corporation purchased 75% of Samitz Corporation for $100,000.On November 17,2015,Samitz Corporation declared total dividends of $12,000.At year-end,Samitz Corporation reported net income of $60,000.The balance in the Parris Corporation's Investment in Samitz Corporation at December 31,2015 should be:

A) $91,000.
B) $100,000.
C) $109,000.
D) $136,000.
E) $148,000.