this is for question 13-15

On July 1, 2019, the Lionel Company acquired 50,000 shares of the Acme Corporation for $12 per share. In total, Acme had 200,000 shares outstanding. The acquisition gave Lionel significant influence at Acme. On the date of the acquisition, the book value of Acme's assets totaled $1,200,000 and the liabilities totaled $300,000. Included in Acme's assets was equipment with a book value of $500,000 but an appraised fair market value of $950,000. All other assets and liabilities fair values approximated their book value. The equipment had a remaining life of 5 years at July 1. 2019. Acme's income, earned evenly throughout each year was $422,000 in 2019,$488,000 in 2020 and $610,000 in 2021. In 2019. Acme paid a dividend of $.50 per share in both April and December. In 2020 and 2021 Acme paid a dividend of $.75 per share in both April and December. In addition, in 2021, Acme sold inventory to Lionel for $180,000 which had cost $108,000. At December 31,2021$60,000 of that inventory remained unsold. 13. How much is goodwill in connection with Lionel's purchase of shares in Acme ? A. $375,000 B. $112,500 C. $285,000 D. $262,500 14. How much equity income in Acme should Lionel record for 2019 ? A $99,875 B $41,500 C $52,750 D $64,000 15. How much is the balance in the investment account at December 31,2019 ? A $600,000 B $616,500 C $641,500 D $633,000