Potter, Inc. paid $1,800,000 to acquire all of the common stock of Dumbledore Corp. on January 1, 2019. Dumbledore's reported earnings for 2019 totaled $330,000, and it paid $60,000 in dividends during the year. The amortization of allocations related to the investment was $52,000. Potter's net income, not including the investment, was $2,630,000, and it paid dividends of $225,000. On the consolidated financial statements for 2019, what amount should be reported as the consolidated dividends? Select one: O a. $165,000. O b. $285,000. C. $218,000. O d. $ 60,000 O e. $225,000