please answer

Use the following information for questions 12-13: Grant Inc. acquired 30 % of South's voting stock for $200,000 on January 2, 2018. Grant's 30 % financial policies. During 2018 Grant earned $400,000 but did not declare any dividends, and interest in South gave Grant the ability to exercise significant influence over South's operating and South earned $80,000 and paid dividends of $50,000. 12. Before income taxes, how much revenue should Grant include in its 2018 income statement as a result of the investment? a. $15,000 b. $24,000 c. $50,000 d. $80,000 13. In Grant's 2018 balance sheet, what should be the carrying amount of this investment? a. $191,000 b. $200,000 c. $209,000 d. $230,000