Renfroe, Inc acquired 10% of Stanley Corporation on January 4,2020 , for $90,000 when the book value of Stanley was $1,000,000. During 2020 , Stanley reported net income of $215,000 and paid dividends of $50,000. The book value of the 10% investment was the same as the fair value of that investment when, on January 1,2021, Renfroe purchased an additional 30% of Stanley for $325,000 Any excess of cost over book value is attibutable to goodwill with an indefinite life. During 2021, Stanley reported net income of $320,000 and paid dividends of $50,000 How much is the adjustment to the Investment in Stanley Corporation for the change from the fair-value method to the equity method on January 1,2021 ? There is no adjustment A debat of $16,500 Adebit of $165,000 A debit of $90000