bristlebird corporation purchased an 80% interest in underbrush corporation on july1,2005 at its book value and on january 1,2006 its investment in underbrush account was 300,000, equal to its book value. underbrush's net income for 2006 was 99,000; no dividends were declared. on march 1,2006 bristlebird reduced its interest in underbrush by selling a 20% interest,one-fourth of its investment,for 84,000. if bristlebird uses a begining-of-the-year sale assumption its gain on sale and income from underbrush for 2006 will be: a.gain on sale =5,700 income from underbrush=59,400 b. gain on sale =5,700 income from underbrush=62,700 c. gain on sale =9,000 income from underbrush=59,400 d.gain on sale=9,000 income from underbrush=62,700