The options for answers are:

A: $0

B: $63,000

C: $243,000

D: $306,000

On January 1, 2018, Normal Plastics bought 15% of Model, Inc.'s outstanding bonds for $900,000. On October 1, 2019, the bonds were valued at $1,026,000 and Normal sold half of the amount it purchased. On December 31, 2019, the remaining bonds were valued at $580,000. How much should Normal show on its 2019 income statement from this investment, assuming that it accounts for it as an available-for-sale investment