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Lee, Inc acquired 30% of Polk Corp's voting stock on January 1, Year 1 , for $100,000. During Year 1 , Polk earned $40,000 and paid dividends of $25,000. Lee's 30% interest in Polk gives Lee the ability to exercise significant influence over Polk's operating and financial policies. During Year 2, Polk earned $50,000 and paid dividends of $15,000 on April 1, and $15,000 October 1 On July 1, Year 2, Lee sold half its stock in Polk for $66,000 cash. The carrying amount of this investment in Lee's December 31, Year 1, balance sheet should be: A. $100,000 B. $104,500 C. $112,000 D. $115,000