Howard, Inc. paid $400,000 to acquire all of the common stock of Fisherman Corp. on January 1, 2020. Fishermans reported earnings for 2020 totaled $99,000, and it paid $33,000 in dividends during the year. The amortization of allocations related to undervalued assets was $9,000. Howards net income, not including the investment, was $753,000, and it paid dividends of $48,000. What amount would appear as Equity Income on the consolidated income statement? Select one: A. $90,000 B. $99,000 C. $57,000 D. $-0