On April 1, 2018, BigBen Company acquired 40% of the shares of LittleTick, Inc. BigBen paid $117,000 for the investment, which is $70,000 more than 40% of the book value of LittleTick's identifiable net assets. BigBen attributed $10,800 of the $70,000 difference to inventory that will be sold in the remainder of 2018, and the rest to goodwill. LittleTick recognized a total of $18,000 of net income for 2018, and paid total dividends for the year $10,200; these dividends were issued quarterly. BigBen's investment in LittleTick will affect BigBen's 2018 net income by (Round your answer to nearest whole dollar amount):

Multiple Choice

• Earnings of $3,240.

• Earnings of $5,400.

• A loss of $5,400.

• Earnings of $2,160.