On 1/1/x1, Big acquired 40% of Small for 400,000 when Small's equity included 500,000 of RE and 500,000 of capital stock. During Year X1, Small reported a 100,000 NI. On 1/2/x2, big purchased an additional 20% of Small's sotck for 250,000. An appraisal of Small's assets was unable to identify any misvalued assets. During year X2, Small reported a 120,000 NI and paid dividends of 20,000. Based on this information Big should report its investment in small at which of the following amounts on 12/31/X2? a. 720,000 b. 732,000 C. 750,000 d. 762,000 e. None of the above