Entity C has a 40% voting equity interest in Entity F. Entity E and Entity D each have a 30% voting equity interest in Entity F. By contractual agreement, all entities must unanimously agree to decisions on all relevant activities of Entity F. Entity F is accounted for as a joint venture. Entity F sells an asset to a third party for a gain of 500. What portion of the gain from the asset sale should Entity C recognize as part of its accounting for the equity method investment in Entity F?

a. 300

b. 0

c. 200

d. 500