On January $1,2015,$ Sac Co$.$ recorded a gain of $$40,000$ on the upsale of some equipment that had a four$-$year useful life under the line depreciation method. The equipment has no salvage value. Sac had separate revenues of $$100,000$ in $2015.$ The parent company, Pam, owns $90\%$ of Sac. Pam would report Saffron's $2015$ investment income of:

Group of response options

$$54,000$

$$63,000$

$$90,000$

$$126,000$