Ayres Corp.'s investment in Wilde Inc. is as follows: [0] Number of common shares purchased in Wilde Inc. on Dec 21, 2016: 54000 Wilde Inc. Share Price Dec 21, 2016: $40; Wilde Inc. Share Price Dec 31, 2016: $41; Wilde Inc. Share Price Dec 31, 2017: $42; Wilde Inc.2017 results are as follows. Net income: $160000; Dividends paid: $72000; Common shares outstanding during 2017:120000; Ayres Corp. accounts for its investment in Wilde Inc. using the equity method. What should Ayres Corp. report on its 2016 income statement as a result of its investments in Wilde Inc.?

		A) 57,600
		B) 61,200
		C) 64,800
		D) 68,400
		E) 72,000

Nicholson Corp.'s investments in Trading securities portfolio are as follows: [67] Account valuation: Dec 31, 2016 | Dec 31, 2015 Borgnine Inc. Fair value: $334,000 | 420,000 Borgnine Inc. Cost: $320,000 | 400,000 Investment income during 2016 using Trading method: $92,000 No dividends were received. What should Nicholson Corp. as investment income during 2016 using the Available-for-Sale method for its investments in Borgnine Inc.?