Denesik Corporation acquired 45% of Kassulke Co for $4,500,000 on January 1, 2026. The total fair value and book value of Kassulke's identifiable net assets was $10,000,000 on that date. During 2026, Kassulke recognized net income of $2,850,000 and paid dividends of $4,560,000. Kassulke had a fair value of $11,000,000 as of December 31, 2026. Assuming Denesik accounts for the Kassulke investment under the equity method, what balance will Denesik report in its investment in equity affiliate account on December 31, 2026? [5 points] A B C D E $2,790,000 $3,730,500 $5,782,500 $1,222,500 $5,298,000