Blanco Company purchased 200 of the 1,000 outstanding shares of Darby Company's common stock for $450,000 on January 2, 2021. During 2021, Darby Company declared dividends of $75,000 and reported earnings for the year of $300,000. Fair market value of the stock on 1231/21 was $450,000. If Blanco Company appropriately used the fair value melod of accounting for its investment in Darby Company, its revenue related to its investment in Darby for 2021 will be Select one: 0 a. $15,000 0 b. $75,000 0 c. $300,000 0 d. $225,000 0 e. $45,000