Spider Sense Inc. purchased $30\%$ of the outstanding common shares of Venom Corp.

for $$450,000,$ which is based on a market price that is higher than the book value of

the shares. The difference to be adjusted to investment income over time is $$90\mathrm{.}000.$

Management paid in excess of the book value on this transaction as they believed

that the fair market value of a significant piece of real estate $($a building$)$ is much

higher than the carrying value of the asset on the books. The remaining useful life of

the building is $30$ years. How much is the adjustment on a yearly basis?

A$)$ $$90,000$

B$)$ $$6,000$

C$)$ $$3,000$

D$)$ $$450,000$