On 31 December 2X20, H acquired 40% shares in A for $375,000. On that date, the fair value of net assets of A was $937,500.

Which of the following options apply to the financial year 2X21 if "Investment in A" in the consolidated statement of financial position as at 31 December 2X21 was $415,800?

A) Total comprehensive income = $136,600; Dividends paid = $34,600 B) Total comprehensive loss = ($521,700); Dividends paid = 0 C) Total comprehensive income = $100,300; Dividends paid = $59,500 D) Total comprehensive income = $91,000; Dividends paid = $11,000