Darby Inc. purchased $30\%$ of the outstanding common shares of LME Company for $$840,000.$ On March $31,$ LME's year end, the company reported net income of $$540,000.$ The appropriate adjustment to the investment account would be

Select one:

A$.$ debit to Investment in Associate $-$ ABC Company for $$540,000.$

B$.$ debit to Investment in Associate $-$ ABC Company for $$162,000.$

C$.$ debit to Investment in Associate $-$ ABC Company for $$252,000.$

D$.$ no adjustment necessary.