Assume that Big bought 25% of Little on Day 1, Year 1, for a total of $100 million. Big uses the equity method of accounting for this investment. Assume that the total shareholders equity of Little at the acquisition date was $360 million. Little also owned a patent with a value of $40 million and remaining life of 5 years that had zero value on Littles books. Also assume that in Year 1, Little reported net income of $20 million. The amount of equity in investee income which Big should record for Year 1 is:

A) None

B) $3 million

C) $5 million

D) $20 million