Plum Corporation acquired $80$ percent of Saucy Corporation$$s common shares on January $1,20$X$7,$ at underlying book value. At that date, the fair value of the noncontrolling interest was equal to $20$ percent of the book value of Saucy Corporation. Saucy prepared the following balance sheet as of December $31,20$X$8$:

Cash

$$70,000$

Accounts Payable

$$40,000\mathrm{.}00$

Accounts Receivable

$$60,000$

Bonds Payable

$$50,000\mathrm{.}00$

Inventory

$$80,000$

Common Stock

$$150,000\mathrm{.}00$

Buildings and Equipment

$$300,000$

Additional Paid$-$In Capital

$$50,000\mathrm{.}00$

Less: Accumulated Depreciation

$($$$120,000)$

Retained Earnings

$$100,000\mathrm{.}00$

Total Assets

$$390,000$

Total Liabilities and Equities

$$390,000\mathrm{.}00$

On January $1,20$X$9,$ Saucy declares a stock dividend of $3,000$ shares on its $$5$ par value common stock. The current market price per share of Saucy stock on January $1,20$X$9,$ is $$20.$

$1)$ The investment elimination entry required to prepare a consolidated balance sheet immediately after the stock dividend is issued will include a debit to Additional Paid$-$In Capital for:

A$)$ $$65,000$

B$)$ $$95,000.$

C$)$ $$50,000.$

D$)$ $$110,000.$