Goose purchased 80% of Duck's common stock for $800,000 and 40% of Duck's preferred stock for $40,000. During 2021, Duck earned $100,000 and paid dividends of $20,000 and $10,000 to common and preferred shareholders, respectively. Based on this information, Goose will record investment income of which of the following amounts?

a. $84,000

b. $80,000

c. $76,000

d. $20,000

e. None of the above