On January 1, 2019, Berkshire purchased 15% of Flower Power's common stock for $63,000. Flower Power's net income for the years 2019 and 2020 were $18,000 and $56,000, respectively. Flower Power declared no dividends during 2019 but declared $70,000 dividend in 2020. On December 31, 2019, the fair value of Flower Power that Berkshire owned had increased to $72,000; in 2020, it increased again to $78,000. What will be the balance in the investment account at the end of December 31, 2019? O $78,000 0 $72,000 O $63,000 O $90,000