Melody, Incorporated acquires 10% of Arby Corporation on January 1, 2020, for $90,000 when the book value of Arby was $900,000. During 2020 Arby reported net income of $120,000 and paid dividends of $40,000. On January 1, 2021, Melody purchased an additional 20% of Arby for $200,000. Any excess cost over book value is attributable to goodwill with an indefinite life. The fair-value method was used during 2020 but Melody has deemed it necessary to change to the equity method after the second purchase. During 2021 Arby reported net income of $150,000, and reported dividends of $60,000. The income reported by Melody for 2021 with regard to the Arby investment is: O $12,000. O $18,000. O $45,000 $27,000