Fuzzy purchases 40 percent of Jacob Company on January 1, 2021 for $552.000. Although Fuzzy od not use this acquisition gave Fuzzy the ability to apply signficant influence to Jacob's operating and financing policies Jacob reports assets on that date of 51.489.000 wehabides of $569.000 One building with a seven-year remaining we is undervalued on Jacobs books by $161.000. Also, Jacob's book value for its trademark (10-year remaining Ife) is undervalued by $285,000. During the year, Jacob reports et income of $130,000 whe declaring dividends of 870.000 What is the equity income in Jacob to be reported by Fuzzy in 2021? $31.400 562.000 $15.300 339,600