9. Perimeter. Inc. acquired 15 percent of South Co.s (South) voting stock for $200,000 on January 1, 20x1. On that date, South reported assets of $500,000 and liabilities of $100,000. South had equipment with a book value of $60,000 that was actually worth 5160.000. The equipment had a remaining useful life of five years. During 20X1. South reported net income of $80,000 and paid dividends of $50,000. What amount of income should Perimeter recognize in 20X1 as a result of this investment? A. 5,15,000 B. 54,000 C. $16,750 D. $18,000