B&B Company accounts for its investment in its unconsolidated affiliate B&B Enterprises, Inc. (BBE) using the equity method. B&B Companys annual report disclosed the book value of its 32 percent ownership interest in BBE as follows:

Amounts in millions	Year 4	Year 5
Equity investment in BBE Enterprises	$1,569	$1,731

During Year 5, BBE reported net income of $514 million.

What amount of dividends was paid by BBE to B&B Company in Year 5?

1. $162 million
2. $185.4 million
3. $ 28.08 million
4. $ 59.04 million

I don't think the answer is A, please provide clarification