Equity method of accounting with intercompany inventory transactions An investor company owns $25\%$ of the common stock of an investee company. The investor has significant influence over the investee, and acquired its equity interest in the investee on january $12021$ for $$1,323,000.$ On the date of acquisition $,$ the investee's stockholders $\text{'}$ equity was $$5,292,000$ and the fair values of the investee's individual net assets were equal to their reported book values During the year ended December $31,2021,$ the investee reported net income of $$126,000$ and dividends of $$25,200.$ During the year ended December $31,2022,$ the investee reported net income of $$151,200$ and dividends of $ $37,800$ The investor routinely sells inventory to the investee at a $30\%$ profit margin. At December $31,2021$ and $2022,$ the investee held inventories purchased from the investor for $$75,600$ and $$100,800$ respectively $.($All of these inventories on hand at the end of the year are sold by the investee to unaffiliated companies in the next period $.)$ What amount of investment income from the investee did the investor recognize during the year ended December $31,2022$ Select one: a$$39,690$ b$$35,910$ $ $37,800.$ $$43,470$