On July 1, 2024, Tremen Corporation acquired 45% of the shares of Delany Company. Tremen paid $3,090,000 for the investment, and that amount is exactly equal to 45% of the book value of identifiable net assets on Delany's balance sheet. Delany recognized net income of $1,300,000 for 2024, and paid $150,000 of dividends each quarter to its shareholders. After all closing entries are made, Tremen's "Investment in Delany Company" account would have a balance of:

A: 3,247,500

B: 3,382,500

C: 3,607,500

D: 3,785,250