On January 1, 2020, Combs Corporation sold a tract of land to its 100% owned subsidiary, Tiniton Ine, for $950,000 The land originally cost Combs $40.000. Tiniton reported net income of $270,000 and $30,000 for 2020 and 2021, respectively Combs received dividends from inition of $35.000 and $36,000 for 2020 and 2021, respectively Assume that combis uses tu equity method to account for its investment in TinitonWhat is the balance in the pre-consolidation Income lors) from Subsidiary account for 2017 Select one A 195.000 B. 341.000 5269.000 D$305,000