On January 1, 2018, Pearson Company acquired all of Sundisk Company's voting stock for $20,000 in cash. Sundisk's total shareholders' equity at January 1, 2018 was $5,000. Some of Sundisk's assets and liabilities at the date of acquisition had fair values that were different from reported values, as follows:

	Book Value	Fair Value
Plant assets, net (10 years, straight-line)	$15,000	$ 10,000
Identifiable intangibles (indefinite life)	0	9,000

It is now December 31, 2020 (3 years later). Impairment of recognized identifiable intangibles totals $400 for 2018 and 2019, and there is no impairment in 2020. There is no goodwill impairment as of the beginning of 2020, but goodwill impairment for 2020 is $1,200. Pearson uses the complete equity method to account for its investment. December 31, 2020 trial balances for Pearson and Sundisk follow:

	Pearson Dr (Cr)	Sundisk Dr (Cr)
Current assets	$ 5,000	$ 2,500
Plant assets, net	28,700	22,000
Identifiable intangibles
Investment in Sundisk	28,400
Goodwill
Liabilities	(20,300)	(11,000)
Capital stock	(15,000)	(2,000)
Retained earnings, beginning	(25,000)	(10,000)
Sales revenue	(25,000)	(14,000)
Equity in net income of Sundisk	(800)
Cost of goods sold	20,000	9,000
Operating expenses	4,000	3,500
	$ 0	$ 0

The following relates to consolidation eliminating entries for 2020. Eliminating entry (C) credits Investment in Sundisk in the amount of:

Select one:

A. $300

B. $100

C. $200

D. $800