Corlys Corporation owns $40\%$ interest in Daemon, Inc and uses the Equity Method. Corlys sold inventory that cost $$250,000$ to Daemon for $$350,000.$ Daemon subsequently sold $40\%$ of the inventory to Lannister Inc for $$250,000.$ Assume Daemon only had that one sale to Lannister and reports income based on that sale. Daemon Inc. also pays $$10,000$ in dividends. How much Equity Income does Corlys record?

a$.$ $$16,000$

b$.$ $$44,000$

c$.$ $$24,000$

d$.$ $$20,000$