On June 1,2023, ABC Company acquired 5% of the 700,000 outstanding common shares from DE Company and paid $3,000,000 in cash. DE Company paid cash dividends of $0.75 per common share on July 30, 2023. At ABC Company's year end on December 31, 2023, the market value of DE Company's common shares is $80 per share. For the year ended December 31,2023,ABC Company has income from operations of $1,100,000. What is included on a partial income statement for ABC Company for the year ended December 31, 2023, that starts from income from operations? Assume that ABC Company pays 30% income tax expense and is a private company. Select one: a. Net Income of $648,480 b. Income from Operations of $1,000,000 c. Unrealized Gain on Fair Value Adjustment of $199,850 d. Investment in DE Company Shares of $3,000,000