Darwin, Inc., acquired 30% of Sonnet Company's voting stock for P200,000 on January 2, 2018.Darwin's 30% interest is Sonnet gave Darwin the ability to exercise significant influence over Sonnet's operating and financial policies.During 2019, Sonnet earned P80,000 and paid dividends of P50,000.Sonnet reported earnings of P100,000 for the 6 months ended June 30, 2020 and P200,000 for the year ended December 31, 2020.On July 1, 2012, Darwin sold half of its stock in Sonnet for P150,000 cash.Sonnet paid dividends of P60,000 on October 1, 2020.In Darwin's December 31, 2019,what should be the carrying amount of this investment?

a. P200,000

b. P230,000

c. P224,000

d. P209,000

Please choose one and explain. Thank you!