Dell owns the below listed equity investment in Fiji Corporation which was purchased at the beginning of 2021. On January 30, 2022, Dell sold its investment for $47.50 per share.

		Per Share Data
# Shares Owned by Dell	Ownership Held by Dell	Dell's Cost	Fiji's Market Value on 12/31/21	Fiji's Annual Dividend paid on 12/31/21
50,000	15%	$40.00	$46.00	$0.75

Which of the following best describes the impact of the sale on Dell's 2022 net income?

a. The sales price minus the original cost of Fiji is included in net income.

b. The sale of Fiji does not impact net income.

c. Only the sales price of Fiji is included in net income.

d. The sales price minus the 12/31/21 market value of Fiji is included in net income.