86) Stark Company, a 90% owned subsidiary of Parker, Inc., sold land to Parker on May 1,2020 , for $80,000. The land originally cost Stark $85,000. Stark reported net income of $200,000,$180,000, and $220,000 for 2020,2021 , and 2022, respectively. Parker sold the land purchased from Stark for $92,000 in 2022 . Both companies use the equity method of accounting. Assuming there are no excess amortizations or other intra-entity transactions, compute income from Stark reported on Parker's books for 2022. A) $204,300. B) $202,500. (C) $193,500. D) $191,700. E) $198,000