On January 1, 2019, Zaher Cor. acquired a 10% interest of Delmon Cor. for $60,000 cash. At that date, Delmon's stockholders' equity consists common stock of $75,000 and retained earnings of $50,000. Book values of Delmon's net assets equaled their fair values on this date. During 2019, Delmon reported net income of $10,000 and paid dividends of $5,000 Using the fair value method of accounting for investment, what the balance of Zaher's Investment in Delmon account at December 31, 2019? Select one: O a. $65,000 b. $60,500 O c. $60,000 O d. $61,000