On January 1, 2021, Yzerman, Incorporated, paid $200,000 for a 30% interest in Lidstrom Corporation. This investee had assets with a book value of $550,000 and liabilities of $300,000. A patent held by Lidstrom having a book value of $10,000 was actually worth $40,000 with a six-year remaining life. Any goodwill associated with this acquisition is considered to have an indefinite life. During 2021, Lidstrom reported net income of $60,000 and paid dividends of $20,000 while in 2022 it reported net income of $75,000 and dividends of $30,000. Assume Yzerman has the ability to significantly influence the operations of Lidstrom. 6) The balance in the Investment in Lidstrom account at December 31, 2021, is: A) $207,500. B) $210,500. C) $200,000. D) $206,000 E) $212,000