4. On January 1, 20X8, Peter Corporation acquired 25 percent of the outstanding shares of Stone Corporation for $100,000 cash. Stone Company reported net income of $75,000 and paid dividends of $30,000 for 20x8. The fair value of shares held by Peter was $105,000 on December 31, 20x8 Based on the preceding information, what amount will be reported by Peter as income from its investment in Stone for 20X8? OA $7,500 OB $18,750 OC $105,000 OD. SI11.250