On January 1, 2014 Pommel Corp. recorded a $40,000 profit on the downstream sale of some equipment to its 90% subsidiary, Saffron. The equipment had a remaining four-year life under the straight-line depreciation method. The equipment has no salvage value. Saffron had separate income of $100,000 in 2014. Pommel would report investment income from Saffron in 2014 of:

	A.	$50,000.
	B.	$63,000.
	C.	$54,000.
	D.	$60,000.