On January 1, 2021, Goyeche Corporation purchased 30% of the common shares of Grafenburg Limited for $400,000. During 2021, Grafenburg Limited paid cash dividends of $60,000 and had profit of $300,000. During the same period, Goyeche earned $500,000 and paid dividends of $125,000. Both corporations have a December 31 year end. Assuming Grafenburg is Goyeche's only equity investment, on its December 31, 2021 income statement, Goyeche would report which of the following? Select one: O A. income from investment in Grafenburg, $90,000 O B. dividend revenue, $18,000 OC. income from investment in Grafenburg, $300,000 O D. dividend revenue, $60,0000