in $01/01/2023,$ dar company issued $120,000$ shares at par$$5$ for Aed company net assets, in that date the shares was trading for $10$ $ in the market, the all outstanding Aed shares was $600,000,$ the net assets was $5,000,000$ of Aed company which equally market except equipement was under valued in the book $80,000(5$ years$)$ building $(20$ years$)$ under valued $100,000,$ and inventory undervalued by $70,000,$ in $31/12/2023$ income for Aed company was $220,000$ and delcraded dividend $60,000$ according to one line equity method $($full equity method$)$ investment will increase:

$$ A$.25,800$

B$.32,000$

C$.44,000$

D$.13800$