A parent company holds $90\%$ of a subsidiary. During the year, the subsidiary reported a net income of $$400,000$ and declared dividends of $$50,000.$ What is the amount to be reported as investment income in the parent companys financial statements? ILO$2\mathrm{.}2.$

A$.$ $$270,000$

B$.$ $$315,000$

C$.$ $$360,000$

D$.$ $$405,000$

What is the true answer please?