On January 1 of the current year, Beta Company paid $200,000 for 17,000 shares of Gamma Company common stock Beta owns 10% of Gamma Company. Gamma reported net income of $67,000 for December 31 of the current year The fair value of the Gamma stock on that date was $28. What amount will be reported in Beta's balance sheet for the investment in Gamma at December 31? O A. $267,000 O B. $543,000 O C. $409,000 O D. $476,000