$3)$ Pelican Corporation acquired a $25\%$ interest in Seafare Incorporated at book value several years ago.

Seafare declared $$100,000$ dividends in $2013$ and reported its income for the year as follows:

Income from continuing operations $$600,000$

Loss on discontinued division$(100,000)$

Net income $$500,000$

Pelican's Investment in Seafare account for $2013$ should increase by

A$)$ $ $100,000.$

B$)$ $ $125,000.$

C$)$ $ $150,000.$

D$)$ $ $180,000.$