Paris, Inc. owns 80 percent of the voting stock of Stance, Inc. The excess total fair value over book value was $75,000. Stance holds 10 percent of thevoting stock of Paris. The payment for thatinvestment was in excess of book value and fair valueby $15,000. Any excess fair value is assigned totrademarks to be amortized over a 10-year period.During the current year, Paris reported operatingincome of $200,000 and dividend income fromStance of $20,000. At the same time, Stance reportedoperating income of $40,000 and dividend incomefrom Paris of $5,000. What is Paris' share in the consolidated net income that accrues to the controlling interest under the treasury stock method?

A. 232,500

B. 225,000

C. 224,500

The correct answer is B but I don't know how to solve for it. Can someone please provide a solution? Thank you.