Acker Inc. bought 40% of Howell Co. on January 1, 2012 for $576,000. The equity method of accounting was used. The book value and fair value of the net assets of Howell on that date were $1,440,000. Acker began supplying inventory to Howell as follows: YR. COST TO ACKER TRANSFER PRICE AMT HELD BY HOWELL @ YR END 2012 $55,000 $75,000 $15,000 2013 $70,000 $110,000 $55,000 Howell reported net income of $100,000 in 2012 and $120,000 in 2013 while paying $40,000 in dividends each year.

What is the balance in Acker's Investment in Howell account at December 31, 2012?

A$624000.B $636000.C $646000.D $656000.