Pepper Corporation accounts for its 40% investment in Salt Company using the equity method. On the date of the original investment, fair values were equal to the book values except for a patent, which was undervalued by $100,000. The patent had an estimated life of 10 years. Salt has a steady net income of $20,000 per year and consistently pays out 40% of its net income as dividends to its shareholders. Which one of the following statements is correct? Select one: O a. The net change in the investment account for each full year will be a debit of $8,000 O b. The net change in the investment account for each full year will be a debit of $4,800 c. The net change in the investment account for each full year will be a debit of $800 O d. The net change in the investment account for each full year will be a credit of $800