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On January, 01,2019, Y Corporation acquires 0.40 of X corporation voting common shares 150000 shares at $2 fair market value. On December 31,2019 the net income of x was $500,000. And X declared and paid $300000 for all its investors. The stock investment account on December, 31 is
a. $500,000
b. $380,000
c. $830,000
d. $1,050,00
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