Company A purchased 8,500 shares of Company B common stock for $50 per share on January 1, 2021. Company B reported net income of $130,000 for 2021 and paid dividends of $30,000 during the year. As of December 31, 2021, the market value of Company B common stock was $52 share. per Assuming that the shares owned by Company A represent 15 percent of the total outstanding stock of Company B. Company A should report the long-term investment on December 31, 2021, at a carrying value of a. $460,000 b. $442,000 c. $440,000 d. None of the above