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 $31/12/2024$ income for Aed company was $180,000$ and delcraded dividend $50,000$ according to one line equity method $($full equity method$)$ investment will increase by:

A$.41800$

B$.21800$

C$.31800$

D$.17800$