Investor Limited Acquired a 30% Interest in Investee Limited for $27

Investor Limited acquired a 30% interest in Investee Limited for $27 000.Investor holds other equity investments but does not prepare consolidated financial statements.Investee Limited revalued its buildings class of assets by $10 000 during the current financial period.The balance of the investment in associate account at the end of the current financial period is:

A) $11 100;
B) $18 100;
C) $27 000;
D) $30 000.