Hood Corporation owns an 80% interest in River Company, acquired several years ago at a cost equal to book value and fair value. River sells merchandise to Hood for the first time in 2017, and some is unsold at December 31, 2017. In computing income from River for 2017, Hood uses which equation?

		80% of River's income less 100% of the unrealized profit in Hood's ending inventory
		80% of River's income plus 100% of the unrealized profit in Hood's ending inventory
		80% of River's income less 80% of the unrealized profit in Hood's ending inventory
		80% of River's income plus 80% of the unrealized profit in Hood's ending inventory