$5)$ Ahmed Corporation paid $$140,000$ for a $70\%$ interest in Spedeal Inc. on January $1,2014,$ when Spedeal

had Capital Stock of $$50,000$ and Retained Earnings of $$100,000.$ Fair values of identifiable net assets were

the same as recorded book values. During $2014,$ Spedeal had income of $$40,000,$ declared dividends of

$$15,000,$ and paid $$10,000$ of dividends. On December $31,2014,$ the consolidated financial statements will

show

A$)$ investment in Spedeal account of $$170,000.$

B$)$ investment in Spedeal account of $$165,000.$

C$)$ consolidated goodwill of $$50,000.$

D$)$ consolidated dividends receivable of $$5,000.$