On April 1, 2021, BigBen Company acquired 40% of the shares of LittleTick, Inc. BigBen paid $154,000 for the investment, which is $43,000 more than 40% of the book value of LittleTick's identifiable net assets. BigBen attributed $10,800 of the $43,000 difference to inventory that will be sold in the remainder of 2021, and the rest to goodwill. LittleTick recognized a total of $17,500 of net income for 2021, and paid total dividends for the year of $10,700; these dividends were issued quarterly. BigBen's investment in LittleTick will affect BigBen's 2021 net income by (Round your answer to nearest whole dollar amount):

Multiple Choice

• Earnings of $5,250.

• A loss of $5,550.

• Earnings of $3,150.

• Earnings of $2,100.