United inc. bought $30\%$ of Arjent Corp.$\text{'}$s outstanding common stock on January $2,2022,$ for $$600,000.$ The book value of Arjent' net assets at the purchase date totaled $$1,500,000.$ The fair value of Arjent' net assets at the purchase date totaled $$1,580,000.$ The difference is attributable to the undervalued building $(60,000)$ and inventory $(20,000).$ The building has a remaining useful life of ten years with no residual value. Both companies use straight$-$line depreciation All inventory was sold during $2022.$ During $2022,$ Arjent reported net income of $$100,000$ and paid a $$30,000$ cash dividend. There is no impairment of goodwill during $2022.$ Assume that United Inc. uses the equity method to account for this investment. What amount should United report in its income statement?

a$.32$k

b$\mathrm{.}22$k$2$

c$\mathrm{.}20$k

d$\mathrm{.}36$k