Keller Jewelers purchased 3,000,000 of the outstanding 10,000,000 shares of Angel & Associates. At the time of the acquisition, the book value of Angel's net assets equals their fair market value. Angel declared Net Income of $5,250,000 for the year. How will Angel's Net Income impact Keller's books? O A. Keller will increase Cash and decrease the Investment Account for $1,575,000. O B. Keller will increase the Investment account and Income from the Investment for $1,575,000 O C. Keller will increase Cash and increase Income from Investment for $1,575,000. O D. Keller will increase the Investment Account and increase Cash for $1,575,000.